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COLLECTOR OF CUSTOMS, E. & S.T. AND SALES TAX versus PAKISTAN STATE OIL COMPANY LTD.

Section 106 Warehousing Supplies for Export Under the Delivery of Foreign Destination Goods, the supply of oil to Pakistan Navy by ships by the supply company was made at the rate that would be incurred in addition to foreign travel. The same was applied for supply to Pakistani ships, the rate of which actually includes the duty factor and the tax supplier company, the same rate was obtained from the Pakistan Navy, which was levied on non-landing of other Pakistani ships. So, it was useless for them and the claim money went into the pocket of the supply company, which was itself, In the case of Planned Theft Supply Ision 106, Customs Act, 1969, the supplier was not available to the Pakistan Navy Suppliers Company, however, it started paying duty / tax. Supplied from 1st September 2000, which provided ample facilities that demand for customs authorities was valid and in accordance with law and proved that the supplier company had long withheld government revenue without any justification. The court turned the petitions into appeals, allowed them, and reinstated the tribunal, setting aside the High Court's unwarranted decision. power of attorney advocate Shahpur Chakar lawyer