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COLLECTOR OF CUSTOMS APPEALS (APPRAISEMENT), KARACHI versus MESSRS U.D.L. INDUSTRIES LTD.


Section 19 Constitution of Pakistan (1973), Article 185 (3) 109 1991, notifying the respondents with exemption from duty by the High Court, did not impose operative retroactive duty on 9, 1991. Had already been approved by the respondents, who had past and closed transactions in 1995, according to the proportional notification of the past.

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