SOHAIL JUTE MILLS LTD. versus FEDERATION OF PAKISTAN
Sections 19, 18 and First Schedule Finance Act (I of 1985), Section 5 Finance Ordinance (XII of 1982), Section 2 Constitution of Pakistan (1973), Fourth Schedule, List of Federal Legislatures, Items 16, 17 and 43 and Concurrent Legislative List, Item 38 Accrual surcharge and surcharge The nature of the levy and imposition of a surcharge under the surcharge satisfies the name and consistency of the strictest legal definition of customs duties and in addition to customs duties already in place. The charge was known and the rate was also taxable at 5% surcharge
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