KSB PUMPS COMPANY LTD., LAHORE versus COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI
Sections 32 and 196 Pakistan Customs Tariff Headings 8501 5390 and 8501 5210 CBR Letter Dated 26 5 of the CBR Letter History of 2001 2001 General Clause Act (I 1897), Section 24A (2) of Submersible Pump Motors The Appellate Tribunal, in a notice for the import duty of a customs duty and import of PCT headings, had settled the matter under consideration of a slip shariah order, which was totally bald and empty for some reason, The tribunal neither appreciated the facts nor sought the law that the imported goods were imported. Only electric motors and submarine electric motors were against the material available on record The relevant PCT headings in the first schedule show that electric induction motors were dealt with separately by submersible pump motors, Submersible pump motors were brought under headings 8501 5390 and 8501. 5190 and the customs duty rate was fixed at 10% ad val as per the first opinion of these two headings central The Board of Revenue stated in its letter dated 265 2001 regarding the imports by another importer which was related to P. The CT headings were based on scrutiny while the second opinion of the CBR was contrary to the letter of 5 2001 2001, the earlier opinion was not based on any reason and nature was discriminated against and General Claus. There was also a violation of the provisions contained in Section 24A (2) of the Act, 1897, both of the forums below were given the wrong way to conclude that the importation LA via a PC was covered by CT heading 8501 5210, PPC imports were under heading 8501 5390, and resulted in little to no customs duty was not taken, appeal
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