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PAKLAND CEMENT LIMITED versus COLLECTOR CUSTOMS AND CENTRAL EXCISE (ADJUDICATION)-III, KARACHI

Sections 2 (27), 3 and 4 (2) of the Customs General Order of 1969, dated 29-8 1969 The contract price to the Director General Procurement Army Authority with the supply of ordinary cement at the contract price to meet the customs requirements. Is allowed to pay excise duty on. 23 Printed Contract Price Printing on Packages by Manufacturers Instead of Normal Retail Price 23 The withdrawal of such authorization and the demand for various amounts of duty by the Army's authority, Validity Cement, were modest, meaning provided in the open market. Used to be The manufacturer had no alliance with Customs General Order 23 of 1969, which spoke of printing the normal price on the packages regardless of the contract price. The manufacturer did not prove that a long-range exercise was being pursued by the military when considering retail prices to impose contract costs. Excise duty manufacturers may not be allowed to pass through mandatory conditions provided by the authority, but the authority did not follow the instructions in Customs General Order 23 of 1969, taking advantage of the privileged privilege rate. This kind of permission is usually abolished by the default price for cement supply to the public, as the retail price will be the highest. One authority had rightly asked the manufacturer to pay the discrimination pakistani advocates Shemier lawyer