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COMMODITIES TRADING LTD. versus COLLECTOR OF CUSTOMS


Sodium Hydroxide Caustic Soda Petitioner Imported Sodium Hydroxide Caustic Soda Releases Entry Bill Approved For Consumer Goods Issued Without Notification Of Customs Act 1969 Section 18 (2) And Schedule Constitution Of Pakistan (1973), Article 199 Customs Duty For domestic use and claimed that customs duty was payable at 40% of the advertising cost suggested under the Customs Schedule Collector's Customs, however, upon receiving a message from the Central Board of Revenue, 45 ad was imposed on advertising cost. Will go From that day when the arms arrived at the port, the applicant claimed that under Regulation 18 (2) of the Act, no regulatory duty could be imposed without issuing a notification in the official gazette and more than the schedule prescribed. Duty is to be imposed. The Act was invalid. The Department was unable to submit the notification required under Section 18 (2) of the dispute in the Applicant's Act, due to the imposition of more than 50% duty on caustic soda under the Schedule of Act, regulating the 45 ad advertisement volume. The duty was illegal, which supported the Supreme Court of Pakistan's decision in the absence of notification under section 18 (2). According to the Customs Act issued by the federal government, no regulatory duty may be imposed on the caustic soda demand in excess of 50% of the customs duty rate, as required by law, under section 18 of the Customs Department Without issuing a notification. 2) was declared by the federal government without any legal authority under the Act. The matter was remanded in the department to determine the actual regulatory duty as per law.

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