GOVERNMENT OF PAKISTAN
Central Board of Revenue
Islamabad, the 16th August, 2005.
S.R.O.844(I)/2005.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001, namely:-
In the aforesaid Rules, in rule 301A, in sub-rule(2),-
(a) in clause (c), for the words “leviable duties an taxes” and words “duties and taxes leviable at the time of such sale” shall be substituted;
(b) in clause (c), for the semi colon at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
“Provided that the permission for local sale of input goods as specified in this clause shall be granted by regulatory Collector in case of DTRE user’s inability to manufacture and export output goods for reasons beyond his control; and
(c ) in the proviso, after the word “provided” the word “further” shall be inserted.
[C. No. 5(1-A)DTRE/2003.Pt.]
(Mohammad Yahya )
Chief(Duty Remission & Drawback)