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ZAHRA INDUSTRIES LTD. versus GOVERNMENT OF PAKISTAN, CENTRAL BOARD OF REVENUE

A post was properly issued to the authorities through the Customs Act 1969 section 21 exemption in payment of customs duty and payment of sales tax, exemption on payment of customs duty and sales tax and import on import of raw materials. It was decided to pay the customs duty and sales tax paid by the operators. Used in the manufacture of goods that were supplied for use by Afghan refugees against international tenders. In pursuance of the letter, the applicants / applicants claimed that they were paid for the import of materials used in the manufacture of tents, which were provided to Afghan refugees, but were claimed by them. The waiver was rejected by the authorities solely on the basis that the waiver was claimed after the expiry of 120 days from the date of delivery of the imported raw material by the applicant, including payment of customs duty or sales tax. Unclaimed, provided under letters or notification, paid for customs duty and by applicant. Non-paid sales tax was not available, especially when other importers of such material were allowed such waiver and compensation. advocate for immigration from Chitral lawyer