MOLASSES TRADING & EXPORT COMPANY (PVT.) LTD. versus FEDERATION OF PAKISTAN
Customs Act 1969 Sections 18, 19 and 31 Notification No. Section R1015 (1) 87 Dated 20 12: 1987 Exemption from duty on customs duty, previously obtained by the applicant on imported goods, from the Central Board of Revenue. Withdrawal was issued through notification issued After the importation agreement was entered into between the parties, the letter of credit was opened and even the goods were imported. Prior to the issuance of the notification which stripped the applicant's ownership of the property, Section 31A was given the previous effect in Customs. The Act, the petitioner argues that the subsequent withdrawal of immunity could not in any way revert to its entitlement rights had no meaning in the circumstances.
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