FLYING BOARD AND PAPER PRODUCTS versus CENTRAL BOARD OF REVENUE
Customs Act 1969 Section 18, 19, 25, 25 B&31A Sales Tax Act, 1990, Section 13 Constitution of Pakistan (1973), Article 199 Notice R No. 1050 (1) / 95 dated 29 10 1995 Implementation of Regulatory Duty in Pakistan During import goods, importers opposed the imposition of such a regulatory duty / sales tax, claiming that it was forfeiture in nature, there was no reason to impose it and that the country was in financial jurisdiction. I did not mention the current conditions to guarantee their implementation. Government's authority to impose regulatory duty; exemption from payment of customs duty, and outline and clarify section 31A customs duty
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