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PAKISTAN STATE OIL COMPANY LIMITED versus COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION-II)


Sections 32 (1) (2) and 106 to collect duty and tax on such supplies by the supplier of high speed diesel to the Pakistan Navy, but to the department claiming such supply to be duty free provisions and stores. The reason for the non-payment by showing notice was that the non-payment of such duty by the supplier was due to misinterpretation of Section 106 of the Customs Act, 1969, and that the supplier has long been The department was abolished and was able to avoid duty and taxes on a large number of freight bans if such supplies existed under the Customs Act 1969 Duty-free provisions and stores are admissible under section 106, then the supplier should not have received duty and tax from the Pakistan Navy. Inactive showcase will bring notices. , 1969, which provided a three-year time limit on relevant time principles

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