PAKISTAN TOBACCO COMPANY LTD. versus ASSISTANT COLLECTOR CUSTOMS
Clause 224 of the Customs Act 1969 Constitution of Pakistan (1973), short landing certificate obtained by the importer in connection with the import of goods of printing machinery but the duty was paid in full, on the second voyage of the same ship. Was brought in about which the importer introduced a new bill. Entry was approved for this, but customs officials demanded that the additional import duty importer pay the said duty under protest and file a claim for the refund, the importer's claim was rejected by the authority. The Customs Act was expressly defined in nature as being without the customs authorities' consideration of the provisions of section 224, with no legal authority and no legal effect, without refund. The application filed by the importer for will be considered pending before the authority. Be disposed of in accordance with the law
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