GULSHANSPINNINGMILLSLIMITED versus GOVERNMENT OF PAKISTAN
Customs Act 1969 Section 18 Tariff Act (XXII of 1934), First Schedule, Heading No. 84 38 Customs duty, hazard of spindle holders (bolster unit), which was imported with the purpose of replacing distressed holders. As coming under the compliant entry number 8448. Customs import tariff 3900, which imposes 20% advertising duty and no sales tax is payable, claims 408% duty on the classification of goods at entry number and sales tax 12/1 2 Assuming that the goods are imported, the applicants were textile spindles and were bound to be classified under Entry No. 8448 3310 and they were also coming under the heading 84 ((c) of the Customs Tariff Spindle Holders (Bolster Unit)). Imported by request, was not specified under a specific title of customs tariff. (T) on which customs duty is payable 20% of the spindle holders are not covered by the Customs tariff and DEMO heading 84 ((c)) of the Customs Duty under this Customs Duty. The wrong order was to change the entry rating from 48 844848 39 000000 to 48 844848 10 331010 and claim customs duty 40% and sales tax ?? / ? ? petitioner's imported goods under 84%. C) Customs tariff was declared illegal and it was ordered that imported importers (bolters) be placed under customs import entry number 84 84 under48 00 00 put put, duty should be imposed accordingly.
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