ASHRAF INDUSTRIES (PVT.) LTD. versus FEDERATION OF PAKISTAN
Sections 12, 13, 18A and 33 Section RO 1140 (I) / 97, dated 6 11 1997 Section RO 450 (I) / 01, dated 18 6 2001 Section RO 822 (I) / 91, Dated 20 8 The 1991 Constitution of Pakistan (1973), Article 199, the constitutional petition demanded the return of duties related to the imposition of additional customs duty, saying that the imposition of 5 additional customs duties was illegal and had no legal effect. The applicant was ordered to return the duties. The petitioner had illegally submitted that if they were bound by their own statements which would indicate that the goods were imported as raw material and the notification no. R1111 (I) / 97 dated 6 11 If deposited in manufacturing bonds operating under 1997, it will be rejected. Pursuant to Section RO 450 (I) / 01 dated 18 6 2001, neither was responsible for additional customs duty / warehouse charges nor had to decide whether the goods should be stored in manufacturing bonds that were not disputed. Authorities told the position, that the applications were dealt with in the case that additional duties would be imposed on all transactions / goods in the bonded warehouse declared under Section 12, Customs Act 1969 and licensed under Section 13. Section R822 (I) / 91 referred to in Article 20. 1991, which included imported goods as raw material and was secured in manufacturing bonds under notification section R1140 (I) / 97 dated 6 11 1997 under which section RO450 (I) / 2001 dated 18. 6 2001 No additional customs duty / warehouse charges will be payable nor demand for goods intended to be legally secured in such manufacturing bonds.
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