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Customs Appellate Tribunal 2020 Income Tax Ordinance (XLIX of 2001)

2020 PTD 713

Declaration/Claim
MESSRS K.B. CORPORATION AND ANOTHER
Appellant
VS
THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER
Respondent

Case Laws / Head Notes / Paras

Declaration referred to the nature, description and value of goods so that the assessing officer could apply appropriate tariff rates for assessment and charging. Claim meant a demand for something supposed due to or demanded as a right.