Customs Reference No. 832-P of 2016 Collector of Customs, Model Customs Collectorate, Customs House, Peshawar Vs M/S Waheed Hamid Bros Ltd and another.

Peshawar High Court · 2022

Admittedly, the goods in questions were neither subject to the incidence of taxation nor it was liable to confiscation. Sub-section 2(c) of Section 201 of the Act in very clear words envisages that the goods if sold under any provision of the Act, the sale proceeds would be then subject to certain s

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