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Import duty

Import duty legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2007 PTD 2399 CUSTOMS,CENTRAL-EXCISE-AND-SALES-TAX-APPELLATE-TRIBUNAL Judicial Precedent
Ss. 30 & 104Import dutyState for determination of rate

Section 30 of the Customs Act, 1969 provides that the rate of duty applicable to any imported goods shall be the rate of duty in force in the case of goods cleared from a warehouse under S.104 of the Customs Act, 1969 on the date on which a bill of entry for clearance of such goods was manifested under that section and in case of non-payment of duty within seven days from the date of manifestation of the bill of entry, the applicable rate of duty would be the date on which the duty was actually paid.

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Precedents & Case Laws citing "Import duty"

PLD 1958
First Appeal No. 11 of 1954, decided on 3rd January, 1958.

P L D 1958 Dacca 472

THE FEDERATION OF PAKISTAN and others — Appellants Versus DAWOOD CORPORATION LTD. and another — Respondents

Court:
PLD 1988
Writ Petition No. 5336 of 1987, decided on 13th July, 1988.

P L D 1988 Lahore 526

Messrs ASWAN TENTAGE AND CANVAS MILLS LTD. ‑‑Petitioner Versus A. C., CUSTOMS‑‑ Respondent

Court:
PLD 1958
Civil Rule No. 1034 of 1956, decided on 13th May 1957.

P L D 1958 Dacca 276

ELLERMAN & BUCNALL STEAMSHIP Co., LTD. — Petitioner Versus SHAHIDI TRADING CORPORATION,: LTD. — Opposite‑party

Court:
PLD 1980
Writ Petition No. 2409 of 1979, decided on 6th October 1979.

P L D 1980 Lahore 469

MESSRS LINK ENGINEERING COMPANY LTD.-Petitioner Versus GOVERNMENT OF PAKISTAN THROUGH CENTRAL BOARD OF

Court: S. 30-Word "transhipment"-Means to transfer for further transportation from one ship or conveyance to another.-Words and phrases,
PLD 1955
Suit No. 491 of 1953 and 18 other suits decided on 29th June, 1955.

P L D 1955 Sind 361

(MESSRS.) HAJI MOOSA HAJI OOMAR‑Plaintiffs Versus THE FEDERATION OF PAKISTAN‑Defendants

Court:
PLD 1976
Constitutional Petitions Nos. 192 and 278 of 1976, decided on 14th May 1976.

P L D 1976 Karachi 1056

MESSRS ASIAN FOOD INDUSTRIES LTD., KARACHI‑ Petitioner Versus PAKISTAN THROUGH TBH SECRETARY, MINISTRY OP FINANCE, ISLAMABAD AND 2 OTHERS‑Respondents

Court:
MLD 1995
Constitutional Petition No.105 of 1994, decided on 9th August, 1994.

1995 M L D 686

IRFAN TRADING CO‑‑‑Petitioner Versus THE COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, QUETTA and another‑‑‑Respondents

Court: Lahore
CLC 1984
Writ Petition No. 5164 of 1981, decided on 4th April, 1983.

1984 C L C 2225

FEROZE DIN AND OTHERS‑‑Petitioners Versus SHAFQAT ALI CHATHA AND OTHERS‑Respondents

Court: Lahore
MLD 1997
Civil Petition No.97 of 1997, decided on 8th May, 1997

1997 M L D 3161

Messrs USMAN ENTERPRISES‑‑‑Petitioner Versus FEDERATION OF PAKISTAN and 2 others‑‑‑Respondents

Court: Quetta
MLD 1989
Constitutional Petition No.D-170 of 1981, decided on 16th February, 1989.

1989 M L D 4332

PAKISTAN TOBACCO COMPANY Ltd. — Petitioner Versus ASSISTANT COLLECTOR CUSTOMS — Respondent

Court: Karachi