---Machinery for Cement Plant imported pursuant to S.R.O. No.484(I)/94, dated 14-5-1992 exempting same from customs duty for not being locally manufactured---Show-cause notice issued by Authority demanding customs duty on such machinery alleging the same being manufactured locally---Revenue's plea before Supreme Court was that if respondent was prepared to file reply to such notice by raising pleas available to him under law, Authority would have decided same accordingly---Supreme Court set aside impugned of the High Court and directed the appellant to file reply to such notice within specified time, and in case of failure to do so, Authority would proceed against him in accordance with law.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2012 | COLLECTOR OF CUSTOMS AND ANOTHER Vs MAPLE LEAF CEMENT FACTORY LTD. AND OTHERS |
Customs Act (IV of 1969)---
---Ss. 19 & 193 |
Machinery for Cement Plant--exemption |