---Mis-declaration of petroleum products to be duty free provisions and stores under S.106 of Customs Act, 1969---Charging of customs duty etc., from Pakistan Navy on supply of such products by the company---Notice under S.32 of Customs Act, 1969 issued to company for having evaded customs duty on such supply---Validity---Supreme Court granted leave to appeal to consider question whether non-payment of customs duty on such supply was intentional, lawful or same was an innocent act on account of long standing practice whereby oil supply was exempted from payment of customs duty.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2012 | PETITIONERS: PAKISTAN STATE OIL COMPANY LIMITED Vs RESPONDENTS: COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX AND OTHERS |
Customs Act (IV of 1969)---
---Ss. 32 & 106---
Constitution of Pakistan, Art. 185(3)
|
Charging of customs duty etc., from Pakistan Navy on supply |