MUHAMMAD AFZAL SHAHEEN versus FEDERATION OF PAKISTAN THROUGH SECRETARY, ISLAMABAD
The Section 207 Finance Act (IV of 1999), Section 18 (I) (C) and the Table III Constitution of Pakistan, Article 199 amending the constitutional application law extending to the applicant was a customs clearing agent who imported the defendant for clearance. Customs officials cleared the luggage by filing documents Against the Zero Rating, the applicant increased the law's modification benefits before applying, claiming that later authorities could not demand duty and tax. Zero Tax was given by the Security Officer. In view of the express and ambiguous language of this section under section 209 (3), the amount claimed by the Customs Act, 1969 could not be recovered from the applicant, but it also shows that That the applicant did not make any request. Neither the Department of Finance applied for exemption to increase its profits under Section 18 of the Finance Act, 1999, on the basis of Bill Price, or pursuant to the procedure adopted by the Customs House (Karachi) to put it into practice. And cannot be declared deliberate or negligent, under which the petitioner's High Court has declared, the authorities have issued an attached order and have taken stringent measures. In order to recover the amount claimed from the applicant, the decision was made by the Chairman International Airport against the importer with the authority and direction to deduct such amount from the shares or that it is illegal, lawless without legal action. Gambling and illegal, applicant's profit / distribution. Application was allowed under the circumstances
Related judgments — Lahore High Court Lahore, 2014
