IQBAL HUSSAIN versus FEDERATION OF PAKISTAN THROUGH THE SECRETARY, REVENUE DIVISION
Pistols for Section 18 and First Schedule (Import Tariff) West Pakistan Arms Ordinance (XX of 1965), Section 11A Prohibited Bore / 9mm Caliber (equivalent to 03533 inches), declaration of such pistols under PCT Heading 9302 0012 charge @ 15% for imported customs duty, but exempt from rating of such pistols by the Department and Revenue Board under PCT Heading 9302 0092 - 35 on customs duty and 15 @ regulatory duty @ 15 for judicial term prohibited sacks. The Customs Act, used in the first schedule, was neither defined in the 1969 nor the West Pakistan Arms Ordinance, 1965 nor the West Pakistan Arms Ordinance. The federal government had a common grammatical meaning in exercising its powers under section 11A; 1969, it issued a notification dated 18-18 1991, explaining revolvers. Or 46-inch bore pistols falling into the category of prohibited bore, while revolvers and pistols of banned bore and calibers used in the West Pakistan Arms Ordinance, 1965, jw.org import tariff, after taking the term banned bore. Higher than that would mean that all pistols within the banned bore would be more than 46 inches bore, followed by an additional condition of caliber / bore. Over 32 inches of additional word will be created and as used in the import tariff, it is read separately and not only the same as the caption, which causes the PCT The heading 9302 0012 will apply to prohibited bore or high bore imported pistols. High Court sets aside poor rating by Revenue Board and Department
Related judgments — Karachi High Court Sindh, 2010
