PAK SUZUKI MOTORS CO. LTD. THROUGH SENIOR GENERAL MANAGER versus COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR (PROCESSING), KARACHI
Article 25 (1) (3) Customs Rules, 2001, R2 (G), Expon II properly reduces the trade discount from the cost of imported goods, the exporter imported 11280 vehicles into CCD kits to the applicant. Was allowed to discount. The level of trade to any other importer and the quantity of imports by the applicant cannot be compared to any other importer in Pakistan, such as in the circumstances surrounding the sale of imported goods, by the exporter. The allowed waiver cannot be calculated. Applicant was entitled to claim this waiver, not because of influence or relationships, but because of commercial ability and business considerations.
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