Watermark
Sindh High Court 2016 Customs Act, 1969-- ---Customs General Orders

2016 PTD 1750

Transit of goods across Pakistan
LAGUARDIA LOGISTICS (PVT.) LTD. through General Manager Officer, Karachi
Appellant
VS
FEDERATION OF PAKISTAN through Customs Collectorate Preventive
Respondent

Case Laws / Head Notes / Paras

Transit of goods across Pakistan to a foreign country---Levy of duties, taxes, etc,---Legality---Petitioner, a carrier company, sent a shipment for supply of Low Sulpher Diesel to Afghanistan for International Security Assistance Force (I.S.A.F) and North Atlantic Treaty Organization (N.A.T.O), but the same was attacked and destroyed enroute to Afghanistan---Customs Authorities, issued Demand-cum-Show Cause Notices to the petitioner for non-payment of customs duties, taxes, etc. for the short delivery of said goods---Petitioner contended that in terms of the Agreement between Pakistan and Afghanistan and S. 129 of Customs Act, 1969, no customs duties, taxes, etc. were payable in respect of the supply of goods to Afghanistan---Validity---Demand-cum-Show Cause Notices for the payment of cust...