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MUHIB UL NABI versus COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, KARACHI AND 4 OTHERS


Sections 30 and 31A (2) Section RO 506 (I) / 88, dated 26 6 1988 Import and registration of a vehicle after 8/2 years without payment of duty by a foreign diplomat After the purchase of the vehicle, the registration of the Motor Registration Authority which demanded duty and tax on the date of its purchase in favor of M after 9 years of diplomatic possession and importation of the vehicle in favor of M After 9 years of importation, the buyer was not responsible for the violation of M section RO 506 (I) / 88 total (i), and if any, only the foreign diplomat or former buyer R Athart Action can be taken against them. Section RO 506 (I) / 88 was not liable to pay customs duty or sales tax in respect of such vehicle, in accordance with the provisions of Buyer M.

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