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ABBAS STEEL INDUSTRIES LTD. versus COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI


Customs Act 1969 Sections 30 and 79 Customs Duty The entry bill was canceled by the applicant by order of the applicant verbal order for the purpose of discharging the duty of the importer and the new bill to the applicants Was instructed to present. Customs authorities, filed on 22 6 1982, estimated the customs duty to be 50% ad valorem plus customs duty payable on the CIF value of the vessel at 5% surcharge when the applicant presented the first entry bill. , The customs duty was 30% ad valorem which was increased to 50 when the applicants submitted their latest entry bill, the applicant paid the demanded duty under protest and then paid the excess of the customs duty. Apply for a refund that has no obligation To cancel applicable duty and return the applicant's first bill of entry He was due to verbal commands. In view of the public notice, the customs authorities issued the provisions of Sections 30 and 7 a few days ago to cancel the admission bill. The assumption is that the applicant was entitled to the approval of the imported vessel for scrapping based on customs duty. Who was present on that date when he presented his first admission bill for the approval of the vessel for domestic use, then the applicant who presented the admission bill, who was not voluntary, would pay his duty on the basis of his own. The rights holder could not be deprived of the right and at that rate on the date when he first submitted his entry to the Entry Authority that the petitioner Increasing the duty was imposed on the floor. With no legal authority and no legal effect

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