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BOLAN COASTAL SHIPPING AND WATER TRANSPORT INDUSTRY, KARACHI versus GOVERNMENT OF PAKISTAN


Used as a raw material / component for the construction, filling or filling of ships, boats, floating structures, etc., by Customs Duty Sections 32 and 156 (1) of the Customs Act, Section 123 (1) 7. In the notification notified dated 25 7 1972 of polypropylene ropes, it was indicated that the goods to which such notification could be applied should be raw material or components and fill the vessels, boats, etc. in the building or Should be used in refilling if imported goods can be used. The applicant was then entitled to receive a return of customs duty as the necessary components to fill the ship. 252 dated 1972 notification was requested. The counter affidavit filed by the respondent's official did not specifically deny the applicant's claim for the return of customs duty. The defendant's administration did not indicate that the goods imported by the applicant could not qualify for a refund under the notification dated 25 7 1972, neither qualify as LD finished product nor raw material. They could not be excluded from the notification circle because the finished product could also be used as a building or filling component for ships, boats or other such vessels. Respondents were instructed to accept. Applicant's claim for return of customs duty as reported on 25 er 1972

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