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MESSRS FECTO SUGAR MILLS LTD., KARACHI versus FEDERATION OF PAKISTAN

Article 6 (1A) Customs Act (IV of 1969), Section 31A Section R560 (I) / 96 Dated 1 7 1996 Constitution of Pakistan (1973), Article 199 Time and manner of payment of import tax for import machinery. Scope of Effective Rate Duty Waiver When Registration Bills were filed by the Importer, Section R560 (I) / 96 Dates 1 7 of 1996 for the release of machinery under question already section 6 (1A) of the Sales Act Has been implemented. Provided that the provisions of Section 31A, Customs Act, 1969 shall always be included in the Sales Tax Act 1990 and Section 31A, Customs Act 1969, provided that the refund of such duty may be payable. The sale of such goods either before or after the conclusion of the contract or after the opening of the Letter of Credit, or in whole or in part of the waiver or rebate of the duties, even after the conclusion of the contract sale. Some liability was payable as well as in the present case submit the bill of entry, when it was filed, when section R560 (I) / 96, dated 1 7 1996 was in force, according to the duty / sales tax. Were able to claim and recover rates. famous high court advocate from Digri lawyer