ELGA CONTROLS THROUGH PROPRIETOR versus FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD
Sections 3A, 3E [as amended by the Finance Act (VII of 2005)], Sections 25, 26, 80, 156 and 168 of the Constitution of Pakistan (1973), Article 199 Constitution spraying truck chassis examination Importer / Importer Imported Spring Trucks, which were evaluated on the basis of inspection determined by the Committee and assessed by the appropriate Customs Department Officer after the approval of the import equipment for the evaluation. The customs duties and taxes were properly assessed and said that the imported goods were discharged from the Intelligence Officer's compensation / later disclosed that the tariff Vehicles that have been converted to spray trucks on spray trucks and trucks equipped with engines and taxis have been converted to chassis frames and such trucks were not transformed by the applicant under the Import Policy Order, ??? under. , Which was imported by the applicant, was classified under the PCT Head. 8305 9000, while the truck mounted on the chassis with tax, went under the PCT heading 8606 0000, in the case of customs duty in the previous case, the import of vehicles under the customs importer had to pay extra tax and duty. Since such a lorry was equipped with a spring system for which the tax was charged separately, the customs duty and tax evasion factor was not involved in this case, prohibiting any change in the change of circumstances under the Import Policy Order 2008 09. Or the ban wasn't there. Like any other vehicle, such as truck, bus or trailer. They were not obliged to arrest or detain such vehicles, change or modification of conditions.
Related judgments — Lahore High Court Lahore, 2010
