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COLLECTOR OF CUSTOMS versus KUKU LIMITED


Section 19 Notification No. SR0 ~ 1277 (h) / 74, at 1atcd October 5, 1974 Notification No. SRO 1 18 (1) / 74, dated 4 December 1974 Constitution of Pakistan (1973) Article 185 (3) Factory installation of any of Pakistan The plant and machinery to the extent of 50% of the customs duty in the area, including the S-BV Tehsil excluding the areas specified in the notification, were in the subsequent notification, words of 30 8 1976. The `S \ 'was replaced by` `F \' s Tehsil and said that the amendment was made with a prior effect so that the factory owner's claim of up to 50% off customs duty is on an earlier basis. The notification was dismissed on the ground that its factory is located in Tehsil F, which area under the amended notification does not exempt customs duty privileges, the High Court

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