AGRO TRACTORS (PRIVATE) LIMITED versus FECTO BELARUS TRACTORS LIMITED
The Constitution of Pakistan (1973), Article 185 (3) raised the question whether the promise is exempt from the importer's customs duty on the principle of khalifa and in the meantime, bank guarantee is equivalent to duty. Imported goods manufactured by the Central Board of Revenue will be retained with a bank guarantee, pending a new scheme submitted to the Secretary of State for Industry, which was abandoned. The Supreme Court granted leave to appeal the inquiry into the additional guarantee that was presented in the said order.
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