The proposed insertion of sub-section seeks to prescribe liability to pay duty in certain circumstances. It lays down that the liability to pay the duty will be:
In the Case of |
Person Responsible |
Goods produced or manufactured in Pakistan |
Person manufacturing or producing such goods |
Goods imported into Pakistan |
Person importing such goods |
Services provided or rendered in Pakistan |
Person providing or rendering such services |
Goods produced or manufactured in non-tariff area and brought to tariff areas for sale or consumption |
Person bringing the goods to tariff areas |
|
Mr. Gohar Manzoor
