MESSRS NASSER BROTHERS (PVT.) LIMITED THROUGH PRINCIPAL OFFICER versus FEDERATION OF PAKISTAN
Section 3, Proviso, 4 (4) and the first Schedule to section R4545 (I) / 96, Dated 13 6 1996 Customs Act (IV of 1969), Section 31A Constitution of Pakistan (1973), Article 199 Constitutional application lubricating oil and grease Exemption from import excise duty to enter into a purchase agreement with a foreign supplier and the availability of such waiver during the establishment of Letter of Credit, but prior to the arrival of goods in Pakistan the importer's pledge was Was denied the benefit of the waiver that the benefit of waiver and its withdrawal would not apply to the termination agreement applicable to section 3 of the Central Excise Act, 1944 In stmz Act, 1969 applies to both Section 31 and amend both the collection of excise duty on imported goods. Prior to the arrival of goods in Pakistan and with the application of Section 31A of the Customs Act, 1969, any previous date of implementation of the agreement shall constitute an irrelevant High Court. Losing constitutional petition under the circumstances
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