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COLLECTOR OF CUSTOMS, FAISALABAD AND ANOTHER versus SHAMSUL ANWAR KHAN


Sections 30, 31 and 31A Section RO 898 (1) / 99 Dated 4 8 1999 Section RO 116 (I) / 2000 Dated 7 3000 Permission granted by the Government to exempt duty deduction from payment of customs and sales tax GO section 898 (1) / 99 dated 4 8 for import of machinery to Pakistan importers in 1999, while availing of the concession, it was said that the goods came from certain places which reached the Pakistan port at 2 3000 Govt. , Meanwhile, the concessions were withdrawn. Notification No 116 (1) / 2000 dated 7000 and instructed the importers to make full payment of customs duty and declared that in case of non-payment, imported goods would be auctioned from it. It turns out that after the signing of the exemption / waiver on Importer 3, 2000 and in view of Section 30, the Bill Entered. 31 and 31A, the Customs Act, 1969, the rate and amount applicable to the importers of the relevant authority for the determination of the rate and duty applicable to any imported goods, on the date of submission of the admission bill. Entitled to a waiver

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