COLLECTOR OF CUSTOMS versus WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA)
Section 33 and 196 Notice of Section R462 (I) / 1995, dated 4-6 1995 Refund Customs Reference Customs Authorities approved an order passed by the Customs, Excise and Sales Tax Appellate Tribunal, under which the importer Section 33 of the Appeal Customs Act is allowed to be valid. , 1969, was applicable only when duty and charges were paid through ignorance, error or mismanagement, the importer had already claimed duty and tax exemption at the time of filing the goods declaration and the authorities It was denied that, due to no mistake, no mistake, due to constant efforts by the importer, some refund claims were settled in support of it, including three restriction claims, The authorities' case was not run under the provisions of section 33 of the Customs Act 1969. There was no ignorance or misunderstanding or misunderstanding in claiming the refund from the importer from the authorities. The importer had claimed immunity in Sec. O 462 (I) / 1995 dated 4 1995, which had been denied by the authorities a day earlier but had subsequently approved 12 claims, including 12. 11 Question of grant through 1998 letter. There has never been a dispute over the merits of this case, once the Central Board of Revenue decided the matter in favor of the importer, the circumstances were dismissed.
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