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INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN, KARACHI versus MESSRS VINDER TEXTILE MILLS LTD.

Section 39 Customs Act (IV of 1969), Sections 19, 79 and 202 Civil Procedure Code (VV 1908), Section 73 and 151 Sindh Chief Court Rules (0 section), R33 Decree Implementing Sales Revenue, Determining Official Liability Under the Implementing Machinery Import Agreement, the Sequential Notice was submitted for auction in compliance with the decree passed in favor of the Bank, from the proceeds from the sale of the machinery, the Government Estimates paid the customs duty, sales tax, Accra surcharge, flood prevention and customs authorities filed withholding tax, claiming that customs duty and other imports of machinery imports The customs authorities, therefore, cannot receive any money from the sale of machinery bank in their application, further arguing that the customs authorities were not parties to the court, therefore, under the notification. Do not claim any preference or distribution under section 73 CPC could only be availed in respect of machinery, imported for notified purposes and subject to the requirement laid down in the notification, provided that, The bill of entry was provided during the currency and as required under section 79 of the Customs Act 1979, c. The exception was inserted under the notification. The entry was filed by the importer but he could not clear the goods, so neither the bank nor the auctioneer was eligible to be exempted from payment of customs duty or other charges or liabilities under this notification when the Civil Procedure Code The sale was applied under the provisions of 1908. , CPC Customs Duty, Sales Tax, Accra Surcharge, Flood Relief & Width property advocates from Toru lawyer