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GHANDHARA NISSAN (PVT.) LTD., KARACHI versus ASSISTANT COLLECTOR, CUSTOMS GROUP VIII THROUGH COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI

Article 30 and 31A Constitution of Pakistan (1973), Article 199 Section RO 5000 (I) / 100, Dated 26 6 1988 Section R 1101 (I) / 93, Dated 18 10 1993 by the imposed tax on the sales tax petitioner. Discount The dispute was that when he opened Letter of Credit on 21-9 1993 for importing goods, there was no sales tax payable on the importation of such goods as per section R5000 (I) / 100 dated 26 6 1988 and it That when the goods arrived in Karachi. And the bill entry was filed on 3 11 1993, the department demanded a sales tax on the basis that the exemption was withdrawn under section R1101 (I) / 93 dated 18.10 1993, the petitioner claimed. Since there was no sales tax payable on the goods, the credentials were inaugurated on 21 199 1993 and the goods were shipped on 14 10 1993, they had the right to freely pay the sales tax. , Which opened the Letter of Credit and signed the contract. The right to clean goods without payment of tax is amended by introducing section AAA in the Customs Act, in Ament in, where applicable customs duty is included. \ r \ n immigration advocates email from Kalam lawyer