THARPARKAR SUGAR MILLS LTD. versus FEDERATION OF PAKISTAN
Customs Act 1969 Section 30 Civil Procedure Code (v. 1908), O: XXXIX, RR l, 2 and Section 151 Constitution of Pakistan (1973), Article 199: Application of Customs Duty in terms of Implementing Section Importer Section RO 484 (1) Claims exemption.) / 92 Dated 14 5 1992, which allowed exemption from customs duty and sales tax on imported machinery during the period beginning on December 1, 1990, and ending on 30 6 1995. Arrived on 30 6 1995, the Customs Department was not in the affidavit specifying that the importer required machinery for installation which was permitted by prior notification. Was paid and the department wants duty / tax The court directed that the importer be provided with machinery upon payment of the bond for the collector's customs satisfaction.
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