Sections 26 and 79 of the Constitution of Pakistan (1973), Article 199, in connection with a circular / letter response to the applicant's / importer's complaint at the original place of the imported goods to prove the constitutional request, was collected by Collector Customs. I. The CBR dated 17.2.2007 appears to have stated that the circular / letter intended to transfer the burden of proof on the actual location of the imported goods to the importer has been dealt with by the Department. Applied on behalf of the matter was applied in which at least this fact was realized. It said that the CBR Circular itself has made it clear that it will affect the import of polyester fabrics from the United Arab Emirates on 1, 2007. The applicant has contended that while taking unfair advantage of this CBR circular, the department is also seeking a manufacturer's certificate from the importers whose goods arrived at the port before the target date 1, 2007 and its Consequently, the idea of the source idea was being drawn against them in the goods, which was the only non-production of the manufacturer's certificate, which was previously filed by the Department with the Customs Act, 1969, section 79 (1). Was not a condition imposed on the applicant only in respect of the goods to be given to the applicants who imported the goods through them. Was approved which reached the port before the target date 1 3 2007, the condition imposed by CBR circular 172 2007 will not be applied and consequently the public issued by the collector Customs will not have any effect in response to the CBR circular of notice. However, it will be open to the department to implement it already
Related judgments — Karachi High Court Sindh, 2009
