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SHAH JEWNA TEXTILE MILLS LTD., LAHORE versus FEDERAL GOVERNMENT OF PAKISTAN

Customs Act 1969 Section 19 Sales Tax Act 1990, Section 13 Notification Section R484 (1) / 92 Dated 14 5 1992 Notification for payment of customs duty / sales tax under notification dated 14 5 1992 was first imported by the applicant. ? The imported machinery after departure of the imported customs barrier in place of the burning machinery shall be exempt from payment of customs duty and sales tax after the notification No. Section R488 (1) / 92 dated 14 5 1992. ? Should be considered as first import, 14 5 1992 reported, customs duty or sales tax was payable not only for the establishment of new units in terms of machinery, but also for payment for replacement, as requested. There was no justification for depriving them. The Importer and Export Controller, dated 14 of 1992, wrote a letter to the applicant, waiving the terms of the import license in connection with the import, which the machinery deemed to be the new unit and advised the applicant that the Customs Referring to the authorities to whom the necessary instructions were issued, in the absence of such clear instructions, payment of customs duty or sales tax cannot be demanded. pakistani advocates Sarai Alamgir lawyer