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PARAMOUNT SPINNING MILLS LTD. versus COLLECTOR OF CUSTOMS (APPRAISEMENT) GOVERNMENT OF PAKISTAN APPRAISEMENT COLLECTORATE, LAHORE


Section 202 and 19 Section RO 484 (I) / 92, dated 14 5 1992 Recovery of liabilities as arrears of land revenue, terms and conditions of section R484 (I) / 92, dated 14 5 1992 and damages The obligation of the bonds and importers was made clear that the importer is exempt from the exemption of machinery imposed in a specific area and the importers have demanded that the machinery be removed in another area, or if it is removed If other areas have been removed too, they will not deny it. Will be entitled to the concession and return the waiver amount and other penalties, and if they do not pay the same, the amount will be charged as a land revenue tax under section 202, Customs Act, 1969, Waiver Exempt waiver, it may be assumed that the importer is responsible for payment of duties unless they meet the conditions on which the waiver is exempt and do not meet or violate these conditions. Declares. On the day of the clearance, there was no time limit for collection of such liabilities as a government due payment and no show notice or order was actually required to collect these liabilities and a simple demand notice was sufficient. Which will lead to recovery. Of the disputed obligations, the limitation period was not restricted

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