COLLECTOR OF CUSTOMS (EXPORTS), KARACHI versus MESSRS QAISER, L.G. PETROCHEMICAL (PVT.) LIMITED, KARACHI
Section 21 Section RO 415 (I) / 2001, Duty Drop Inklet of section 182 2001, on section RO 415 (I) / 2001, 18 6 2001, to return the duty draw on 16% of the FOB value to the exporter. But only subject to the fulfillment of all terms in which such assumptions have not been fulfilled, the exporter will be entitled to include the packing charges in its technical term and He was not entitled to claim the duty drawback principals free on board (FOB) costs involved after the charges were levied. There is no question of deduction of exporter, packing of goods, etc., till delivery of goods to the dispatcher.
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