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GHANDHARA NISSAN DIESEL LTD., KARACHI versus COLLECTOR OF CUSTOMS APPRAISEMENT, KARACHI


Sections 5, 18 (I) and 19 Sales Tax Act (VII of 1990), Section 13 (1) Section R815 (I) / 93, Dated 169 1993, Section R438 (I) / 96, Dated 13 6 1996 Customs General Order No. 1993, Dated 4 10 1993 Constitution of Pakistan (1973), Article 199 Constitutional application Secondary exemption from import and duty of trucks under the Prime Minister's Transport Ramping Scheme (Section R815 (I) / 93) Inauguration of Letter of Credit on 22 11 1995 during operation of O 815 (I) / 93 / Refuse to avail under Section R 815 (1) / 93 1993 cut based on Customs General Order No. 133 Off. For the inauguration of section 18 (1) of the Letter of Credit Act of 1969, the date of 199 199 1993, it was a common charge that, according to the first law, it imposed the duty, thus the section R of the Customs There was a special exemption waiver under section 19 of the Act, 1969. Charging Section 18 (1) has been exempted under Section 19 of the Customs Act, 1969, under section R of this section on the CLG No. 13 of 1993 during such Section RO operation. Can be successful and cannot be denied and CBR Directives cannot prevail on the important provisions of Sales Tax Act 1990 and Section RO, under which the High Court accepted the constitutional petition, declaring the improper order. As directed by the authority to evaluate duty under false pretenses and section R o \ r \ n

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