Section 7 Sec RO No. 542 (1) / 89, Dated 3 1989 Section RO No 566 (1) / 89, Dated 3 6 1989 Customs Act (IV of 1969), Section 31A Constitution of Pakistan (1973), Article 199 Constitutional Request Exemption Importer entered into a contract with exemption from sales tax and opened a Letter of Credit in favor of it after obtaining an import license for 16, 1988, the importer submitted the entry bills on 8 of 1988. After the certification, the Customs Department completed it. The warehouse kept by the importer was kept in the Federal Warehouse, meanwhile the duty rate was increased on this item on 1989 and the sales tax was also imposed on the imported item when the importer took customs authorities. Was requested to release the goods upon payment of the goods. The customs duty was charged without paying the actual rate and sales tax, it was asked to present a bank guarantee for the different amount of duty and sales tax, once a right was established in favor of the importer. The applicant (applicant) subsequently withdrew a notification to introduce the provisions in the Customs Act 1969, but admitted that no such provision was made in the Sales Tax Act, The importer was not liable to pay sales tax. But in view of the introduction of Section 31A in the Customs Act, 1969, it was responsible for payment of customs duty.
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