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FAUJI CEMENT COMPANY LIMITED versus GOVERNMENT OF PAKISTAN THROUGH SECRETARY, CUSTOMS, BOARD OF REVENUE, ISLAMABAD


Section 31A determines the effective duty rate on goods, the date of importation according to section 31A of the Customs Act, 1969. The date of application of customs duty determines the date on which a letter of credit was established or Steps were taken in this regard. Import of goods was not relevant for this purpose

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