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CENTRAL BOARD OF REVENUE versus CRAFTMAN

Claiming the return of customs duty and sales tax on the import of materials used for export manufacturing of goods by respondents, Customs Act 1969 Sections 32 and 156 (1) Constitution of Pakistan (1973), Article 185 (3). Respondents' claim that the goods were intended to be exported to a particular country was not rejected, but it was diverted to another country. The authority also said that no condition was imposed to entitle any exporters. This exemption, customs duty and sales tax demand did not result in the transfer of goods to another country. No provision was identified in the Customs Act 1969 which states that if a warehouse or export document bill entered by an exporter shows that the goods were for a particular country but not its Instead, he was prevented from claiming a refund of customs duty and was sent to another country, and according to the notification dated 23 notification 1981, the sales tax seems to have been decided by the High Court in the absence of any conditions in the notification. The law states that respondents will not be entitled to customs duty and sales tax refunds. He failed to export the country mentioned in the shipping documents, refused to appeal the situation. immigration advocates contact from Thana Bula Khan lawyer