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ARMY WELFARE FOOD INDUSTRIES versus GOVERNMENT OF PAKISTAN


The Customs Act, 1969, came into force under section 31A and 30th Finance Ordinance (II of 1988), section 5 (2) of the Constitution of Pakistan (1973), Article 199A exemption from customs duty provided for by section 31A. Was. Amount of customs duty that can be fully refunded on the imported goods or payable on duty exemption or concession section, whether in relation to the sale of such goods or the liter before or after the conclusion of the contract. Opening of credit, such import goods are recovered as provided in section 30 of the Act, despite the fact that nothing contained in any other law, or any decision of a court, Customers have the right to pay custom duty at the discounted rate under the exemption notification. It was in force at the time the importation of such goods was contracted The legislative facts held that the effect of section 31A was a right to snatch an acquaintance and it came into force after the disappointment. Which was derived from the language of Section 5 (2) of the Finance Ordinance 1988 and the language of Section 31A itself.

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