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MESSRS PRIME INTERNATIONAL TRADERS THROUGH SOLE PROPRIETOR versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE

Imports of goods under section 32, 156 (1) and 196 Scheme, duty No Duty No withdrawal rules \ Exemption claim for importer, who imports four shipment of stainless steel sheets and coils. And all four goods were exported without the payment of customs duty by customs authorities and other taxes imposed on the terms of the notification under the scheme - no duty drawback scheme said notification duty draw The buyback scheme was regularized by stringent rules stating that an export house was needed. Or to obtain the serial number pass book in terms of collectors customs, the exporter has suggested that the importer be sent to the importing company for import of raw materials before ordering or locally during the importer's inspection. The customs collector had to approach the buyer before purchasing the finished input goods, customs authorities records showed that the entry bills were filed before the pass book was issued which required verification. The importer of the goods, ie the importer of the goods, did not enter the passbook number on the bill of entry, but after issuing the assistant collector importer, he had entered the passbook number according to the delay in issuing the passbook. The department was responsible for That they complied with the notification requirement, the exemption available under the notification cannot be ruled out, unless otherwise the lack of passbook number on the admission bills has been termed a violation of the Regulation. A maximum fine of Rs 25,000 is payable in terms of section 156 (1). Customs Pakistan, top advocate family court from Timergara lawyer