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MESSRS PAK-ARAB REFINERY LTD., MUZAFFARGARH versus SUPERINTENDENT, CUSTOMS AND CENTRAL EXCISE, MUZAFFARGARH

Section 3 and 3 Petroleum Products (Development Surcharge) Rules, 1967, R8 Central Excise Act (I of 1944), Section 3B Development Surcharge Additional Duty / Surcharge Charges, if the development surcharge is not paid within the stipulated period. Although valid, there was no provision for additional duty / surcharge in the Petroleum Products (Development Surcharge) Ordinance, 1961, unless the development surcharge was paid within a stipulated period, Section 3B, Central Excise Act 1944. Can be provided. It will not be applied, which is far from the actual import of section 3A (3) of the Petroleum Products (Development Surcharge) Ordinance, 1961, and in the appeal of the High Court of the Central Excise Act, 1944, Was announced. Additional duties / surcharges for late payment of development surcharges owed under the ordinance, with no legal authority rules Pakistan, top advocate family court from Bolan lawyer