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AGRO TRACTORS (PRIVATE) LIMITED versus FECTO BELARUS TRACTORS LIMITED


Article 19 Constitution of Pakistan (1973), Article 185 (3) raised the question whether the importer was entitled to exemption from customs duty on the principle of promise and in the meantime the bank guarantees this duty equally. Imported goods manufactured by the Central Board of Revenue can be released along with the extent to which the Bank Guarantee, which was pending in view of the new scheme presented to the Secretary Ministry of Industry, has been abandoned. ? The Supreme Court granted leave of appeal to examine this question with the additional guarantee presented in compliance with the said order.

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