GULSHAN SPINNING MILLS LTD. versus FEDERATION OF PAKISTAN
Importers of customs duty provisions 18 and 19 of the Customs Act 1969 were pressured by the authority to substitute imported goods locally for payment of customs duty, sales tax, surcharges and customs duties. Pay on the machinery manufactured. The imported machinery was therefore required by the authority to determine first that the replacement of the machinery is produced locally and without this determination the authority could not recover such duties immediately. And after a full commitment to the machinery, the case was remanded for a new verdict. And to determine whether the importers are entitled to an exception
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