PAKISTAN NATIONAL SHIPPING CORPORATION versus MUHAMMAD MOOSA SOOMRO
Section 7 Customs Act (IV of 1969), Section 19 Section RO No. 695 (1) / 77 and 697 (1) / 77, Cell Tax and Customs duty exemption was exempt from customs duty and sales tax exemption under notification, if the goods were imported separately, the goods were not imported separately but as components of a complete unit of machinery. However, was completely exempt from the payment of both customs duty and sales tax. The imposition of sales tax on the government and such items was blatant and illegal and, except when the customs authorities had authorized the entire exemption from customs duty under Section R No. 695 (1) / 77 dated 4 1977, The Authority was instructed to refund the sales tax collected from the importer illegally.
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