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BISVAL SPINNERS LTD., LAHORE versus COLLECTOR (APPEALS), NORTHERN ZONE, LAHORE


Customs Act 1969 Section 98 [as amended by the Finance Act (I of 1986)] Amendment, payable without affecting surcharge before amendment? Amendment of Section 98, Customs Act, 1969, under the Finance Act (I of 1986) should not be given any effect prior to the commencement of the amendment of section 98. The surcharge will not be received for the period. Customs Act (IV of 1969) Sections 32 (2) and (3), 98 and 111 Customs duty, the smallest liability for demand resulting from breach of section 98 of the Act Limitation Short of any customs duty or charge All demands related to are subject to compliance. When the record was not completed in section 32, the Customs Act, 1969, the fact was that the result of the short absence or collusion with the insufficient material available on the applicant's record complaint could not be established. A stage hearing was not provided. At the same time the Collector (Appeal) was remanded for fresh reconsideration after the opportunity to hear all aspects of the case and to appeal the decision in the case. Icon

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