Section 19 (3) [as inserted in the Customs (Amendment) Ordinance (XLVIII of 2002) 7 to 2002], 30 and 31 of the Economic Reform Act (XII of 1992), Section 6 Section RO 369 (I). / 2000, Date 17 6000 Section RO 439 (I) / 2001, Polyester Staple Fiber Manufacturing Plant, dated 18 6 2001, Imports of first unit of such plant entered May 2001 Bill registration date of 5 5 Filed after 19 6 2001 Section RO 369 (I) / 2000 for another unit of such plant on the 2001 entry bill, Section RO 439 (I) after the 17 6000 was exempted from customs duty. As amended under / 2001, the demand for 18 6 2001 Customs Sector came The import duty of 5% ad valorem on import of such other unit of plant under RO 439 (I) / 2001 was that the second unit was in continuation of the first unit being part of a plant, thus The second unit is fully entitled to immunity. Such a second unit cannot be considered a spare PA for being a separate plant from the custom duty under section RO 369 (I) / 2000, being imported for use in a pre-installed pre-installed unit or Implementation of the whole plant in consecutive shipment and at different places and at different times would be irrelevant to such Section R and the shipment of the whole unit to different lots would not and cannot be interpreted. Nor does such a section ROS require that such delivery be considered comprehensive or separate based on the law applicable at the time of filing a Bill of Entry for each unit with these two imported units. Will be treated differently. (subse) is included in section 19 of the Customs Act, 1969, when an importer has been issued on this date
Related judgments — Karachi High Court Sindh, 2013
