IRFAN TRADING CO. versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, QUETTA
Allocation of import duty (scraping on ships) Rules 1993 R 5 (2) Constitution of Pakistan (1973), Article 199 Light weight of vessel for import duty, followed by builder's certificate prepared by applicant customs authorities. Is not approved. Such vessel was surveyed by approved surveyors to assess its light transfer tonnage, whereby light displacement tonnage was determined to be the definitive proof of responsibility. About the survey by the self-surveying authorities. The vessel and the certificate cannot be relied upon. Authorities could not estimate the import duty in excess of the ship's tonnage approved by approved surveyors, so on their own initiative, the applicant was obliged to approve the approved tonnage. Pay duty on his certified tonnage accordingly. Surveyors
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