KHYBER AGRO (PVT.) LIMITED versus ASSISTANT COLLECTOR, CUSTOMS,CENTRAL EXCISE AND SALES TAX, MARDAN DIVISION, MARDAN
In the Customs Act 1969 section 18 (2) Constitution of Pakistan (1973), Article 199 of the Constitution Notification Notification 3, 1989, exempted the customs duty and sales tax from persons who set up industries / industries in a particular area, However, thereafter, the applicant had accepted the responsibility of imposing regulatory duty on the raw material imported by the applicants for consumption in their factories, but in this regard, Regulation 517 dated 3 6 1989 The regulatory duty imposed under it was essentially a customs duty. Applicants were not liable to pay regular duty from the date of implementation of Exemption Notification No. 517, dated 3, 1989, until it was notified that the Authority was not legally authorized to demand regulatory duty from the applicants. After that, the authority was also responsible. Return any money received from the applicant on this count
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