Find a Lawyer

CENTRAL COTTON MILLS LTD. versus COLLECTOR OF CENTRAL EXCISE & LAND CUSTOMS

Prior to the issuance of the 32 Demand Less Shows Notice of Customs Act 1969, the importers were exempted under the small notification on imported machinery saying that such machinery is not being manufactured in Pakistan. I paid the duty after deduction and the required installation certificates were issued. After the expiry of six months from the payment of customs duty, the Authority issued a Demand Less Show Notice Notice for Payment of Customs Balance, alleging that importers of alleged oral contravention of the promise. The distributors failed to present the certificate from the textile commissioner; the machinery imported by the importers was not manufactured in Pakistan. The importers had refused to make such a verbal promise and the authority could not prove any such promise by the importers, otherwise, the textile commissioner was under no obligation to produce the certificate as it was not exempt notification. Import requires that the RSS have not been shown any positive claims that could bring their case under the nullity of section 32 (2) of the Act, 1966, which could provide a 3-year period for the issuance of a show cause notice. But most of them are coming under the section. After the expiry of six months, six months were issued for the payment of customs duty 32 of the same Act and the demand for lesser bondage machinery for issuing lesser showcase notices, thus the time restriction was imposed. female advocates from Morgah lawyer