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KAMRAN BROTHERS versus GOVERNMENT OF PAKISTAN


151 (9) (1) of the Customs Act 1969, CL14 Central Board of Revenue Circular No. 4 (83) SCC / 86, 22 10 1986 Import of custom duty petitioners, rubber scraps, imported rubber tires Cutting holes in the department for one inch against his issued import license, stating that the applicants' action was in violation of the provisions of the Act Bill of Entry, which the applicants had previously filed (customs authorities) in which the PTC Under the HDG No. 40 04 Deputy Controller, the applicants had displayed the classification of imported goods through them. Customs did not agree that the goods were classified under HDG No. 40 11 from the classification and the applicant was ordered to confiscate the goods so that the appeal of the condition petition and the customs authority thereafter. Goods can be released on payment of a revised amount. The dismissed customs authorities relied on the Central Board of Revenue Circular Letter No. 4 (83) SCC / 86 dated 22 10 1986, stating that only those rubber tires could be treated. Since the rubber scrap that cut holes of two inches or more was not affected by the said circular, before the circular of the Central Board of Revenue documents stated that the goods were imported by the applicants. Yes, customs officials have consistently followed the process of allowing imported used rubber tires to release an inch or more hole cutoff, the Central Board of Revenue issued a circular circular Prior to importer's goods will not affect the issue of the applicants and the shipment of the applicants will be enabled. He was. ?

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