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PARKE DAVIS & COMPANY LTD. versus COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR CUSTOMS AFU

Article 18 (2) Constitution of Pakistan (1973), Article 199 Constitutional Application Regular Duty Compensation Applicants state that the duty may be imposed on the importation of goods in accordance with the terms of the notification which impose 0 duty duty on the constitutional or concessional rate. The imported goods, without any obligation, were repulsed, as there was practically no difference between the terms of 0 and duty-free terms, both of which had the same meaning, as in the sales tax. The Zero Rated Supply concept had no concept of Zero Rated Import. Act, 1990 was present in the Customs Act, 1969, under the Sales Tax Act, 1990, the concept of Zero Rated Supply was introduced only for the purpose of adjusting input tax or claiming a refund. While there was no such scheme regulatory duty in the Customs Act, 1969, applicants were rightly charged on goods under the circumstances, which were previously non-importable according to the schedule. Applicant was not entitled to a refund. \ R \ n \ r \ n tax advocates from Peshawar lawyer