Watermark
Supreme Court of Pakistan 2012 Customs Act (IV of 1969)--- ---Ss. 32 & 106--- Constitution of Pakistan, Art. 185(3)

2012 PTD 561

Charging of customs duty etc., from Pakistan Navy on supply
PETITIONERS: PAKISTAN STATE OIL COMPANY LIMITED
Appellant
VS
RESPONDENTS: COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX AND OTHERS
Respondent

Case Laws / Head Notes / Paras

---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.