GLOBE TEXTILE MILLS LIMITED versus COLLECTOR OF CUSTOMS
The provisions of section 2 of the Customs Act 1969 section 19 and 31A finance ordinance (XII of 1982), section 2 finance act (I of 1985), section 5 exemption duties; section 2 of the 1982 and Act, 1985 Provided that for the purposes of the additional customs duty and Ikra surcharges, any goods imported into Pakistan by the Federal Government Notification may be exempt from anything which includes the provisions of Section 2 under this Act. Under section 5 of the Ordinance, 1982 and Act 1985, the application of section 19 of the Customs Act, 1969 was specifically excluded; any exemption granted under section 19 will not be attracted while the section of the Ordinance 1982 The importer was not entitled to exemption from additional duties while receiving the duty under 2 and the Act of 1985
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