MKB ENTERPRISES (PVT.) LIMITED versus FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION (F.B.R.)
Sections 32 (1), (2), 32A, 79, 80, 156 (1), (14), (14A), 168 and 219 Custom Rules, 2001, RR 300, 305, 307A, 307E And 307 of the Constitution of Pakistan, in addition to the preparation of input import goods placed at the exemption station (Karachi), exempted under Article 199 Constitution Duty and Tax Transmission for Export (DTRE). Peshawar) The arrest of the input equipment was the preparation of an FIR scope petitioner / importer. For the manufacture and export of plastic mats and such, it was approved various DTE for the acquisition of input materials (polypropylene, polyester yarn and pigments / master batch). Customs authorities found the importer / manufacturer (applicant) involved in illegal disposal / sale. Inputs were imported into the local market in violation of DTE rules. Customs officials filed an FIR against the imported goods / manufacturer at the station (Karachi) warehouse in addition to the station (Peshawar). Filed. r) Applicant / Manufacturer challenges the authenticity of customs officials' processing of imported property for special use in the manufacture of export goods, only as a matter of convenience and may be kept locally in a warehouse and Not for other purposes. (Applicant) failed to satisfy why the goods were kept in the local warehouse for a long period after clearance and the exporter was given a period of use of input goods and extension of consumption so that Easy to achieve. Input goods, then manufacture it, and then export it for foreign exchange revenue, but this way
Related judgments — Karachi High Court Sindh, 2014
