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MESSRS IHSAN SONS (PVT.) LTD., KARACHI versus FEDERATION OF PAKISTAN

Sections 19 and 32 Sec RO 484 (I) / 92, dated 14 5 1992, read Table 1 section RO 1284 (I) / 90 with CBR explanation, dated 27 1 1992 and 29 8 1994 General Clause Act ( 1897), the establishment of a textile unit in the Section 11 Rural Area (such as 30 km from the outer boundary of the Municipal Municipality or Cantonment Board), exempting the import of machinery for such units, giving distance to the importing unit, Later measured on the horizontal plane, which is less found. Importer unveils a machinery installation site for verification purposes, where the first entry of a showcase for the refusal of such waivers and the issuance of a showcase for wrongful disclosure, more than 30 km outside the metropolitan corporation, where previously imported The installed machinery was already installed. The importer's statement was previously accepted by the authority and there was no false statement. The maintenance of distance on the horizontal plane instead of the road was such an interpretation and was not a matter of misrepresentation in the consideration of section 32 (1) of the Customs Act, 1969, but the interpretation originally made by the authority. The theory based on CBR was not guaranteed in law by clarification. The importer was entitled to the principles of immunity. \ R \ n immigration advocate from Rawalpindi lawyer