A.A. BROTHERS THROUGH PROPRIETOR versus FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE (REVENUE DIVISION), ISLAMABAD
Section 32 (3) Section RO 333 (I) / 2002, Article 15 6 2002 Section R 477 (I) / 2003, Article 7 6 2003 Constitution of Pakistan (1973), Article 199 Constitutional Application Section R 477 under the Federal Government. (I)) / 2003 Dated 7 6 The Central Excise Duty Rate on Minerals, Imported or Manufactured in Pakistan in 2003 has been reduced from 50% to 25%, under the amended Section R of the 2003 Applicants. 25% paid customs authorities duty on importing mineral gases. Issuing notice to the applicants under Section 32 (3), Customs Act, 1969, states that reduction of duty rate from 50% to 25% in the amended Section R (2003) is the result of misinterpretation. Twenty-five applicants were obliged to pay a small sum of money on applicants, claiming that they submitted bills of entry based on the amended Section R (2003), which had a duty rate of 25%. The customs authorities themselves made the assessment in accordance with the terms of the amended section RO, therefore, neither the department, nor the applicant, was responsible for any wrongdoing regarding the wrong requests, and it also claimed that the authorities The statement issued from cannot be applied with disappointment. Impact Validity Customs authorities have accepted bills of entries filed by the applicants in accordance with the amended section RO (2003) of the respective columns of both section ROS, which shows that the word `twenty-five changed 'to section R I've replaced the word fifty. (2003) establishing that the central excise duty is charged at a rate of 25 without any ambiguity then the customs department explained in a letter that this duty should be paid only locally.
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