SAIFUDDIN versus FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, MINISTRY OF FINANCE, ISLAMABAD
Article 18 (2) (3), 31 and 131 of the Constitution of Pakistan Article 199 Constitution of Copper and Aluminum Scrap, after the amendment declaration of export goods has been filed by the Authority on the basis of the change of the regulatory duty on such goods. Demand for such duty In the Declaration of Section 31 of the Customs Act 1969, only one element of its Section 131 declaration of goods for the purposes of determining the duty rate on goods exported to a vessel for the shipment of such goods. Was adopted, thus, not all other elements of Section 131 shall comply with it. Applicable to section 31 of this section, there was no need to make any material changes to the goods in the declaration of the amended goods as the vessel was subsequently altered, for the purposes of section 31 of the Customs Act, 1969 Except for the correct and complete details of the goods, any other information in the goods declaration shall not be substituted / amended / modified by the material and the relevant good declaration was filed before such duty, therefore the applicant shall Duty was not responsible The High Court dismissed the demand in the circumstances
Related judgments — Karachi High Court Sindh, 2011
