I am confident that this book will be more useful and serve the needs of the Solicitors, Advocates, Lawyers and Tax Consultants. It is equipped with short head notes which will be helpful for the readers to find out relevant case law within short span of time.

If this book, reaches the satisfactory level of all concerned, it only became possible due to the valuable assistance of my colleagues, particularly Mr. Nasir Mehmood Sandhu and Mirza Zulfigar Rahi who have helped me for researching the case Laws. I pay my special thanks to Miss. Ghina-e Sahar, Ch. Imran Mehmood Mr. Khawaja Za Utah, Muhammad Ayyaz Butt Ishtiag Ahmad Khan Advocates and My father Zafar Mohtashim Khan, Mrs. Ayesha Kashif who have taken pain in reading the manuscript and rendering valuable suggestions. I am highly thankful for all other people especially Miss Nighat Shafi, Nasir Mehmood and my son Usama Monitashim Khan who helped me in sharing the job of typing and composing the manuscript.

Every attempt has been made to ensure that it is not merely an updated version of the customs law, but also error free. There is always room for improvement. The author will feel grateful to any lawyer who will point out any errors, shortcomings or defects which he may come across, or will kindly make suggestions as to any precedent which may usefully be added.

I am pleased to dedicate this book to all the Tax Payers who pay their taxes in national interest.