CENTRAL BOARD OF REVENUE versus MESSRS TRIPPLE EM (PVT.) LTD.
Article 84 & Constitution 115 Constitution Constitution of Pakistan (1973), Article 199 Constitutional application verbally refusing to facilitate bonding by collector, damage to imported goods due to exposure to heat and humidity at the dry port. Importer's claim to waive customs duty on, but was denied by the Central Board of Revenue High Court in a constitutional request that the option to return duty / tax on damaged goods was granted. Accuracy The importer had requested to collect the imported goods in the warehouse and the collector could not refuse it. The reasons for recording the writ were, in view of the provisions of section 84 of the Customs Act, 1969, that such an oral order of denial was arbitrary, illogical and against the law, recommending the CBR importer's case. , Which had the option of direct refund obligations / taxes. Accused by the Department of Misdemeanor CBR mistakenly refused to accept the intra-court appeal as has been excluded in the circumstances.
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