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MESSRS DEWAN SONS versus FEDERATION OF PAKISTAN

Section 18 and 19 Notice Section R 320 (1) / 75, Article 14 3 Constitution of Pakistan 1975 (1973), Article 199 Constitutional application Customs duty, one of the applicants liable to pay conditional immunity Shipping Pakistan National Shipping Purchased by the corporation. And after trusting him on a business trip for some years, he sold it to another applicant who brought the ship to break it, exempted from customs duty under notification section R320 (I) / 75, dated 14 3 By 1975, as long as it was operating but customs duty was to be payable if the ship was broken. Applicants claim that the ship was exempt from duty and if it was on full duty, it recovered - it was to pay for the shipping corporation, so long as the ship was owned by the corporation, the exemption Was available and then, as long as he was resorting to business travel, the exception remained but after the sale of the ship for the purpose of breaking down, then the search for each one broke the mission, from such incident to the custom. An exemption from the termination of duty payment was granted, thereby requiring the applicant to pay customs duty in accordance with the provisions of section 18 of the Customs Act 1969 The mortgagee, with whom it was read, was formally demanded of the applicant by the customs authorities issued under Section 18 and Notice R330 (I) / 75, dated 14 3 1975, Which was correct and according to the law in which no exception could be taken, the application was dismissed. Conditions patent advocate from Qalandarabad lawyer