MESSRS APPOLLO TEXTILE MILLS LTD. versus COLLECTOR OF CUSTOMS, APPRAISEMENT, CUSTOMS HOUSE, KARACHI
Article 19 and 31A Constitution of Pakistan (1973), Article 199 Section RO 554 (I) / 98 Dated 12 6 1998 With regard to the omission date of the constitutional application, the condition made in section R is not to be exploited. Due to the fact that the shipment was delayed due to importer's error or otherwise, the benefit of the Importer Section RO 554 (I) / 98 dated 12 6 1998 Was not entitled to, but based on Section 31A of the Customs Act, 1969, he was responsible for paying the duty at the relevant time
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