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PAKISTAN TABACCO COMPANY LTD. versus COLLECTOR OF CUSTOMS


Customs Act 1969 Sections 206 and 224 Constitution of Pakistan (1973), Article 199 Payable Payable Overpayment The refund was paid as customs duty on imported goods and to detect this knowledge error. The refund was promptly given to the authorities for the same, but the applicant's claim was rejected because the time limit gave the authorities full power to correct the clerical error and accidental sale. No deadline was set for this and if they are satisfied that the delay is beneficial and the result is There was also an option to extend the range. Applicant's rejection of the applicant's claim without having his / her mind set on the relevant provisions under which he had the authority to correct and delay the clearance error was declared illegal.

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