i, 1991

( 1991 22 i )
[30 , 1991]
o u l p i

ud o p;
edd m i i:

1 kp ,[p] o p
2 j
3
4 p
5
6 o d
l
7 m
8 o
8 [p ]
8 [p ]
8 [p ]
8 t iu
9
10 u p
11 udt u t
12 i p u
13 p ps u u u pt [p]
14 a

15 n
16 n i a
17 sc n
18 n kn
19 n
20
21 k
22 k a
23 t a u s
24 p
24 p
25 p k
26 kpp p, e o t k a
26 kpp k o k
26 tt (Supervised Supply), k o kn
27 p
28 s
29 k o kb a n
30 p s
31 k
32 t
33 t k
34 t i
34 kn t p p p
35 t
36 t k
37 a o
38 p
39 p
40 k
41 p
42

43 t, i o k k
44 , i k
45 k k
46 kpp[ p us]
47 t, i o k k
48 l k
48 s k a
49 g k
50 a kt o g i
51 l o g d
52 g k s
53 pp a d
54 52 e a p k d n d
55 [a o a [l-] ]
56 o
57 , dn, i
58 p a sc k a k p i
59 sn
60 i kt a i p
61 e
62 k
63 k mt
64 u k
65 a
66 e p
k
67 [t p (Refund)]
68 p kt -
69 o p -
70 kt - i
71 t , i
71 o a k

71 , i i ud s p
72 p k
73 o

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Today's Total Visit 2980

 i, 1991
( 1991 22 i )
[30 , 1991]
o u l p i

ud o p;
edd m i i:-

kp ,
1
[ p] o p

1 (1) ei i i, 1991 a i
(2) ei i() 15, 16, 17, 18, 20, 21, 22 e 72 2 , 1991 i 18i
, 1398 t i i; e
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2 2[ p ] n , ei i() app a ei i a i app o

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3
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(a) , , i, a nt o , p , 5[
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nt;

() kt, k, pn sn ud
, k , a a ;]
() u (input tax) a n k
a n k i k u u pt ;
6

[ ***]

() a e a , pj d,
ed ei ;
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7

[ () a d ank ei ;]

() 8[ ] a 20 e a k 9[ ],
;
() a n k 10[ ] 11[ ]
k k, k, , p e
e p kt, a d ;
12

[ () t a 32 e a pt t;]

13

[ ***]

() o a k d ps
u p i p pp a;
() a ei i k ;
() t a a u ak, a, h
p e i ut, mu
k, mu (tape), mu s ut
i ank i;
14

[ ***]

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15

[ () a-

l kt,
(a) , kt, o m
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() t (return) kt, d t
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16 17

[ [ ()] 18[ ] a p pp a p
a a a ;]
() a , , d, (security) o
p as mt;
() ps u mk ko ank
i, :(a) e a a , (materials) u
a (components) e m d pk
a n u ei , n
p uk n u ;
() ps mn pk;
(i) d, p, pk;
() , , , , , d,
d;
(u) ps u ut kt st- a,
a, tt e ei k s
m t ;
19

[ () a s pn, nt d a k
u ps u;]
20

[ () e k i, p
ul a ,
p , a k k
a sn ;
() a k
asj d uk k k k
t t , u, k u, , kk , , p , eun o
t, o, , o , - , n , n o st e k p
;

() e k i , k ,
a a , p ,
a k k a sn
]
() a ei i a p ;
21

[ ***]

22

[ () a en a Customs Act, 1969 (IV of 1969) e

section 2(c) j bill of entry;
() a ekr a Customs Act, 1969 (IV of 1969) e
section 2(d) j bill of export]
() a National Board of Revenue Order, 1972 (P.O. No.
76 of 1972) e a National Board of Revenue;
23

[ () t iu (Large Taxpayer Unit LTU) a

8 e a t iu;]
() k p , k- o ank i;
() a ei i 20 e a k
;
() a p p
3 e u- (2) e ul a g u
l i e ps
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p ps u , pj d
l] ) p i;
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25

[ ***]

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a t i
pj kpp i;
26

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27[ ***] p pp a;]
() a ps u 28[ ] 29[
ps u , k , a a
] kt k, sn, i

a u uk t; e mk i an k i(a) a, ps u k,
kn ;
() k t n;
(i) k n a ; ()
ps u s i a;
(u) , pj d, a p ;
() s a n, 30[ e
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, pj d, a 31[ ;
() a 32[ t
iu e ] t ]

3 (1) p ul e uk
ul u e 33[ d
ul ] 34[ pt] u 5 e
t o p i
(2) u- (1) e i k , m u
i; :() i p p ;
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ul, e Section 24 i
o a g:
, m kt ei u- p i , :(a) ap ;
() Customs Act e Section 131 p us
i, n p (bill of export) 30 35[ ]
ed p i, ei

36

[ (3) p ,-

() kt, ;
() ps u kt, ps u
;
() p kt, p; e
() a kt, ]
(3) 37[ a i, 2001 (2001 30 i) e 72 p]
38

[ (4) ei a o p ud
(Classification) e kt Customs Act e
a uk p i]
39

[ (5) ei ud l , s, pj d-

() e
; e
() , k, p ]

4 (1) p kt
i, uk u 6 e u- (2) kt, u- (3) e
ul p i
40

[ (2) kt, i Customs Act,

1969 (IV of 1969) e section 30 e a i
p i ]

5 (1) kt i u p i
i Customs Act e section 25 41[ a section 25A] e a
l a l o
l l e m
( ), ,

(2) u- (3) e k, kt i u
p i i, uk 42[ ps u ]
k i p , 43[ ps u 44[
k u l, o p kt, pt , , o
l l o ( ) e ank ]]
m
45
[:
, u k ps
k, pn sn kt Customs Act e
Section 25 a 25A t 9 a u
g i t
i 46[ :
47

[ o , kt
, pj d t ud uk
e ]]
48

[ (2) n k nk -nk a k
u g s bn s k nd
su en k , i bn k
kt u st k i p t
i e uk u- (2) p e i]
49

[ (2) u d
an u u e
, k e
k, d d, u ]
(3) kt t i ,
pj d, s e
kt uk i u ps u
ak, i p , , , l o
ank e uk (brand) h k u i
( uk u p , s , k o
a d ) k k i
(4) p kt i pp u:
50

[ , kt , d, p
a ed pj
t ]
51

[ (4) n n kt,
uk pp pp ,
d d i, e t i]

(5) i kt (trade discount) p i kt,

i j p i u
i u:
, p i uk u
t ul i e pt
i i
52 53

[ [ ***]

(7) ei i k , , s t o k
an n kt ,
l t u
kt, o m
i d uk
]

o
d

6 (1) u Customs Act e u a

p l ei ei d o pt i u

uk Act e a e l; e uk , kt, m
l kn nt ei i a pt ,
, , k uk Act e pt

, , m, , kt, m
l p ei p i i u l p p
(2) n n k mp
k 54[ ps u , k , a a
] u p i m g
, u o () a (delivery) ;
() kn t p ;
() k a p ;
() o
(3) n n k mp pt
u p i m g , u
o -

() p ;
() p

t p ;

() o
55

[ (4) ei i k , , d d,
l o
, kt kt, m
d , ag ]
56 57

[ [ (4) u- (4) e i k , , pj
d, uk pj i u p
l ud
, kt, e m
t s m o i sm (Stamp)
(Bandrol) h uk t
p ; e ei sm h
e , , k, , k, k o
d
- ei u- 58[ sm ] a , i,
o t s m (Security Instrument)- i
59

[ (4) ei a sto, , pj
d, ed , p k p
, d, d, g , kt,
u
i:
, pl o p k
p g , kt,
k , d,
d u e uk
p k uk u a p kt -nk,
en a p k , ikt uk p
-nk, en a p k i, uk
u p p e
p p us k, u
i ]]
(4) u- 60[ (4)] e a u k
uk m p k a
m 61[ pt d] d e pt p
, m ank , :(a) n ;

() pt ;
(i) ;
() ; e
(u) a p a
(4) u- 62[ (4)] a u / e
p to uk u- a
k / o p i,(a) uk k i
i , i e u ei i u 63[ (4)] e a e p k;
() u- 64[ (4)] e a u , o
ei i a p k k
i i e u- (4) e a pt pt t
k 35 e ul t p
ul i;
65

[ (i) (a) e k u
/ i p i
/ k, p tpp k e
p p a k
]
66

[ (5) pt , e u
p , o t d d
p i]

l
m

7 (1) , a e ap 67[ e a o
l kk] ul e
u s m
o , pt u u uk
l i (2) m
l ud
ul m
i,() kt, l k Customs Act e
Section 25 68[ a section 25A] e a 69[ l

 l i ];
() ps u kt, ps u 70[ e
a kt ] uk k i p 71[
l ank ; 72[ ***]
] o m
() pt kt, p pp
l ank 73[ ; e
o m
() kt t i i kt
l ud ei i 5 (3) e uk
m
i]
(3) o d p i ei o d
l p i
m

8 (1) 74[ ps u ]
p k, 15 e a n o i
o 75[ ] o p
(2) c o u o p i ,
o k, p o o d,
d , a o , , -, p o
e m , k, k,
, a p e
a d i
76

[ (3) , s t e k an
d, uk ul o k,
o' i a p ]
77

[ (4) , s t e k an
d, , p
o 15 e o n o
p p ]

78

[ p ]

8 79[ o - a i, 2002 (2002 14 i)

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[ p ]

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p]

82

8 83[ o - a i, 2002 (2004 14

i) e 79 p]

t
iu

84

9 85[ (1) , p p
pt u p u (output
tax) , m kt , u g , :-

[ p ]

[ 8 , pj d, g e e
i o tt
uk n p t iu (Large
Taxpayer Unit LTU) ]

() app u u u ;
() o o k i u u
o ;
l;
() u p u u m
() p a u
;
io
() u p mk
- a s , , , 86[ ps,

mp,] s o , p t, d,
en, , , i k , s
l o k i e u
;
87

,
[ () u p mk
d , n o e u u
ak ;] () , , o un
;
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[ () 5 e-

(a) u- (2) e ul t ank e

u ;
() u- (2) e d ul k u u
u ;]
() 5 e u- (4) e a p k
u u ;
89

[ () 5 e u- (4) e ul k u u
u ;]
() 5 e u- (7) e a t
k u u ;
90

[ () , p n a
n m a en t ul u ;]
() a a, , tt k u :
91
[ , t a en u i
u, p s p i i 30
(t) u g i:]
a o tto
, u mk
k ei u u,
p s p i i uk u u, p s
m p k uk u
g i]
92

[ (1) nt kt u d d g
i]
93

[ (2) u- (1) e kt u g a

tto k uk g , 37 e i
k , t p n
]
94

[ (2) ei i a i k , u- (2) e a
pt k kb
i, uk
d uk u t
ut
(2) u- (2) e a t i, uk
t i t k
k p, u t e uk a
n i]
(3) p k
e o e o p
ps u pt u
i i a u d
d u g
95

[ (4) p
u us, p s k
kgs pp i uk pp kgs u d
d t i]

u p

10 kt n k t
p k e g , kt uk k
uk u p , kt,
l o t p
o m
u n

udt u
t

11 kt u p u ak ,
kt uk udt u n k
i e u k u i

i p

u

12 n k ei i p uk
k Excises and Salt Act, 1944 (I of 1944) e a b l
e Sales Tax Ordinance, 1982 (XVIII of 1982) e a
k u a ei i p
o ank ps u
pt u ak d
k uk u ul o d p
u u g

p
ps u
u
u pt 96[
p]

13 (1) 97[ Customs Act, 1969 (IV of 1969) e Chapter VI e

i k , ei a] k
p ps u p p
3 e u- (2) e ul a g
l, l, l o
u u pt , m
98
a p l o ( [ pt e p ps
u , pj d ed ,
l] ) p o a i 99[ :
u u pt m
100

[ , p p p
e kt o a p t a an
t a s n t
(Partial Shipment) t p kt p
p (Drawback) i, ei a p
(Drawback) p i ]
- ei u-, p p
Customs Act e section 131 e a uk
p a ek sn i i]
[ (1) u- (1) e i k , , pj d,
p ps u p p
u u pt e p kt,
a l p
(2) p pt u p
u p p
3 e u- (2) e ul a g u u u (1) p o l n
[ (3) , d, p p p
t , kt, p u-u m (inputoutput co-efficient) e t (flate rate) e

p u u u- (1) e ul l
o p p ]
[ (4) , d, ul k
n k s s u u
k s , kt, o
l p p ]
m

14 (1) , pj d, pj ul o k,
pt ei i a
l i a p
, kt, m

[ (1) , d, ul o k n
k dk k t (reciprocal basis) s ,
, g g- ei i a
l i a p ]
kt, m
(2) , p kt ul,
pt ei i a ,
l i a p
kt, m

15 (1) p
p d d
n i i
(2) k i s i uk p
p i p s
n i i [ :
, kt uk [ , u ,
p p nd e u o t a k , ikt , d,
t uk , u ], p , kt,
p p [ nd] ei a n p
]
(3) n t

n i

 n e k ul
e nt p
[ (3) ei a i k ,
p kt u- (3)
e a pt nt d i e uk
o d uk nt n i]
(4) n k n t e
an n uk k ei a n o
, i uk k [ n a
] e i uk ud i i ii uk k
n i

n i
a

16 (1) , d, k k
p i p pp o e
t 15 e a n i a :
, ei a a e k k kt p
i uk p pp o e
pj d, , a a
(2) , d, p
n i a

sc n

17 [ (1)] 16 a n i app k
p sc n d
[ ] o d e uk t
n i n
e k ul e nt p

[ (2) ei i n k , ps , u
k, sn i p a, d
[ ***] p k 15 o u- (1) e o ic p
sc n d o d
e uk t
n i n e k

ul e nt p ; e ei n k ei
i a i e ei i a o
m kt p i]

n kn

18 n t ul , a [
ic n k uk a d ]
u a

19 (1) n k p
p i i
uk o d m a e
l
n , uk k , kt, m
m a n -t i i d d
uk k n
[ (1) n ei , n k a
n g , i n k k
p uk k , kt,
l m a n -t, , t uk
o m
k n ]
(2) n k o 16 e a
e n , uk k 15
e a n i i uk k pk
d d n

[ (3) k n e n i
l a o , i uk ,
d d, t o a i, eikt 67 e
u- (1) e t p ut p
i ]

[ 20 , ei i o ud, pj d,

pj ul e k() , ;
() (), ;
() , t iu, ;
() , k, n o n ap, ;
() , l, o p p, ;
() ak ak , ;
() g- , ;
() u- u-, ;
() , ;
() nn, ;
() ink, ;
() a ,
]

21 (1) 20 e a k ei i d
a pt k p e u a ; e
as pt u a k p o
m :
, ei i p i k ,
, d uk k p o u u
uk , i o
l o o
(2) , m
o u kn m

k a

[ 22 (1) , pj d, pj ul o
( ) k, ul() ak [ , ()] ak ,
ei i a [ , ()]
, ;
() g- [ , ()] , ei
i a ak [ , ()] ak
, , [ , ()] ,
;
() u- u-, ei i
a g- , , ak ak
, ;
() ei i
a u- u-, ;
() a ei i a
, ,
e k p a a
(2) kt n , as
, akt t e, ei i
a ei i a a
k p t ]

t
a
u s

23 pj d, k , ei i a
t a u a

[ 24 (1) ei i a t

edd , is, o
e [ iu , u , , ,
e k] , l, o d kn o
nt a e
u k a o t i
(2) u- (1) e ul [ , k ] uk u a k p t a
k a e uk k p
]

[ 24 The Customs Act, 1969 (IV of 1969), Gift Tax Act, 1963
(XIV of 1963) i, 1990 (1990 22 i), Income
Tax Ordinance, 1984 (XXXVI of 1984) e ud l
kn p uk i p o s k
]

p k

25 (1) nn m e e
ei i ud n k us p
, k o t a s
i k u, ul,

(2) u- (1) e a k
kpp p us i :
, Code of Civil Procedure, 1908 (Act V of 1908) e
Sections 132 o 133 e a k us o i
app k o i
(3) n Penal Code,
(Act XLV of 1860) e Sections 193 o 228 e a
i

kpp

p,

e o t
k
a

[ 26 (1) u- (2) e k, m
ei i ed kpp() n n k
us s p s s a
a p a ;
() n n k u pk,
, o u o kn k ; e
() n n k
kn s, t o kn
k , u p ed
p a
(2) u- (1) e ul s s i uk , uk s
st tpp k tt p , u
p , 48 e a kpp kt a
p p i
(3) ei i a t p kpp u-
(1) e ul s p uk s st, tt tpp
k uk p ,
a k p
(4) ei a , pp ,
n n k s a
i m k kpp ei i a
s g
(5) u- (1) e i k ,
nn e e n n k
us s ps s r e , ,
u o k
(6) ei udl, o o k k
p e k l pp p o n
n k i]

kpp
k
o
k

[ 26 (1) g- m e
n n p , k [
k e ed pp ei

i o p o k ] t
k mn p

[ (2) u- (1) e a k p i k u s
o a kn, o k p i t
u k, k uk o a m
i s g u - p
]
(3) u- (1) e i k , n n k
o k , d, k
o sk k (a) ; e uk
pp k ei ud e
i
(4) ei ud l o o k k
p e k l pp p o n
n k i

tt

(Supervised
Supply),
k o
kn

26 (1) ei i 6 e u- (4) e ud l
n k us, s, ps s k,
o tt e e
o p p
(2) ,
p p p o
kn s o ul
t p , a p t
i t i o i i a p
-t ud k o
k kn p a a p , i uk
k p -t k, i n kk
i n uk k ud e e
o p p
(3) u- (1) o (2) e a pp ul
a p k k, o tt e ei
k tt pp
k p kn us , t
uk a

(4) k ,
p 32 a t p a
t p a 31 k t 35 e a
pt t k pp p ,
i kt uk p an
as, o smn a
p k pp a p p b
t p p
k , , p t
p
(5) ei kt ak kn
i a a i]

27 (1) [ e m ei
] i ed kpp
p e kt uk m
, kt uk uk k tt
k uk p-a uk a, sn pn
n [ :
[ , ei u- a n k i,uk
- a n as (Pending adjudication),
ul d d o uk n
k i kpp k ak an p
]]
(2) u- (1) e a ps p ul
i i u o
i e a d
e ic p i k
p i:
, k, d , u-uk i a i
:
o ,kt k a sk
pk p a o e uk
k o pt uk d a
kn
, m j , kt uk
p ei u- p i
(3) kt u- (1) e a u i

 a, kt, k u- (2) a
o kt uk k i
i i k i

28 27 e a k, t pn
s kt Customs Act e Section 169 e , p
k, p i

k o
kb a
n

29 ei i a , p , k e u kb
a n o s kt Customs Act e Section 201 e ,
p k, p i

p
s

30 ak k p , k,
s

31 p n k, ,
k en k pt
m m [ s o t] d [ ] o d k
i e s i:() o app o k e

t;

() o app p uk p
e t;
() ;
() p ud ed
a a ;

() u o ps u ; e
[ () o app a p kn ;]
() d i e [ s o t]:

[ , , pj d, n k
d e s o t k u ]

32 p n k p
p k d [ d o
a , pj d, ed a a [
d o] ] e k t p :
,
() p p k
p p p kt e t p
i ;
() kt k t i , kt
p uk k s a t h m e
a p

t k

[ 33 n k 31 e a t k
, uk t m i p a
u k i; , n k d ei i
a n , uk n t o n
t k i]

t i

34 ed
n k a nt [ t, , i] t

uk

kn t
p p
p

[ 34 , e m e
ei n , k p
i a p ap i e kn
t ud , i uk ,
k k, , , d g
uk t p p ]

35 p [ ps u ]
p d [ ] o d
p ei i a
m t

t k

36 (1) k 35 e a t
d d m k e kn p ,

uk k [ , kt, o m
l] ei i a p [ , kt,
l] ak , i uk k d,
o m
pp () kt, n ; e
() p kt, ed n, a [
l]
, kt, o m

(2) u- (1) e a kn p , k ei
l]
i a p [ , kt, o m
l]
ak a [ , kt, o m
, i uk k, d, uk a
l]
[ , kt, o m
l]
[ , kt, o m
l]
p [ , kt, o m

 n
(3) 35 e a t k
u-u m p a
pt e u i pp a
i i uk u-u
m a, kt, uk o u i pp a
ud p k s
(4) kt n k 35 e a t a
uk a t
k e [
, kt, o m l] ,
p kt, a a p ,
kt ei i a kn
, uk
k k , [
l] u, kt, o m
(3) e a k t p [
l] p a
, kt, o m
e uk p p uk k
i

a o

37 (1) k() ei i a n n p tto

n ; a
() t ; a
() n m m a
; a
() 25 e a ; a
() ei i a ,
i [ [ a ] e a ] a
i
(2) k() t p a t i a t

p ; a
[ () kt, i
l p
o tto, , kt, o m
a t p akn i o u
;]
() t i a t p ; a

[ () k s (-17) e k kn d e
s (-18) e p d
o ; a]
() t p u
o ; a
() ei i a k p ei t k
a a t u ac u
pn a uk t ei i p k ;
a () j ; a
() kn t, a t
ei i a kpp
s p p p i ; a
l o
() u p , kt, m
i to to uk g u
a p ; a
() t u g ; a () a
l o ; a
u m
() n k io ei t p
ul ; a
[ () 6 e u- (4) e a
e ; a]
[ () ei i a [ a p] kt
, d a e pt u p
d p u n , p n i
[ a p] ]

() () i [ ()]
,
[ i p u p ,
l [ a a e a d] a
kt, o m
i e uk s i a
i a i [ , kt,
l [ a a e a d a ]] a
o m
u a i s a a kt [ [ a
] o a k ] a i]
(3) n p t p
l ,
, , kt, o m
i uk a , kt, o
l, u u u i ak
m
i
[ (3) u- (3) e a i ak
l ei i
, kt, o m
p a a m
k i
(4) ei i at i k , n k,
i i ed pp to, p
l p ,
, kt, o m
a u- (2) e 38 e a, 12 an
i a n k 15 e u- (4) a
n o to pp e n i
, [ i,-

() n k kt, a d o i e
no i; e

() n k kt, a d o i]
[ (5) k k ( k ic k
) p u ei
a an, , i
a [ d i n i
]]

38 (1) n k n o [ ps u
], i uk p i;
a
[ (2) n k() t a i a ,
[ () t p a u p
p ; ]
() ei t a i a
n s n uk t u ,
() 6 e u- (4) e p ,
i uk p i e uk n k, p
uk k uk u p
l [ a a e a d]
, kt, o m
a p i]

39 (1) ei i a p uk o
i e u pp so ank i
(2) ei i a p p o
p i:
[ , ei u- a p i
ul u e u a n as
(Pending adjudication), [ ***] d d an
p ]
(3) p u , j o to ank
i

40 ei i a p a kn
i,() o p kt Customs Act e Section 179 e a;
e
[ () p kt, m
a
-
(1)
(2)
(a) ,
p e ak ,

g ,
a
u-,
- kt
,
n,

() a a
kt

k
(3)
15()k a
i;
a 15()k
i;
a 10 () k
i;
a 5 () k
i;
a 3 () k
i;
a 1 (e) k
i;
k

[ - ei kt,
ank i ]]

41 ei i a p dn g ,
- p l uk u p
, a o, a e uk uk
p uk :

, i d u a d i
i kt ei p i

42 [ (1) k
ei i a pt dn d kb
i
uk dn d, pt kt 56 e
a pt k a kt Customs Act e
section 82 section 98 e a , uk dn
p ,() uk dn ak nm
pt i , () e ; e
() uk dn , ()
pt i , Customs Act e section 196
e a Appellate Tribunal, a Appellate Tribunal
ul, e ;

(1) u- (1) e a g ,() () e i, () m
p n a g e
k dn d i u
u u
dn p :
, () ei n ,
u-uk k i,
i uk i a
; e
() Appellate Tribunal e i, Appellate Tribunal
ei i i k , m, Customs Act e uk Tribunal
kn a t ]
(2) k [ ***] u p
m a ei i a a m dn
d u- (1) e a ic i
[ () () e i, a [
]; [ * * *]

[ () d
Appellate Tribunal e i, a
; e
() () e d Appellate Tribunal e i
a ;]
i ed kpp
i]
(3) dn m 43 e a
i dn kt u- (1) e a i
[ (4) ei i i k , u- (1) e a g
i [ ] k u dn p
i k i
(5) a 42 e a
a pt a uk i
ud
m uk a a n , kt,
s u Appellate Tribunal e sn
i e m, Customs Act e section 196J d
Appellate Tribunal t i
- ei , 1 ak, 1995 i]

t,
i o
k k

43 (1) spt i ei i a t, u
as pt dn
m n o ud, o k e u m
i :
, a [ p] , p
d , a ,
l
i i ei , kt, m
, u d kgs i ei k u d
i e k i
kpp a k , p
i

(2) dn m t
uk dn p i a o u- (1) e a
e k i
(3) kt 42 e u- (1) e a
kt uk t o n u- (1) e a
i

, i
k

44 (1) ei i a pt t i
ad spt i, uk p e
k k, :
, d a , kt,
l p ei , uk d kgs
m
i e k k i kpp
a k , i [ :
o , i kt 42 e a tto
uk g i, i kt ei u- a
g i ]
(2) kt 45 e a i kt u- (1) e a
i e kt uk
kt uk
i i

k k

45 [ 43 e a ] pt dn d a
43 e a a p a p
d a a i
i ei p d kb

k k uk uk dn p i
i m i
p :
, ei n ,
u-uk k i, i
uk a
:

o , a [ p] p
d a
l
i i ei , kt, m
, u d kgs i ei k u d
i e k i
kpp a k , p
i

kpp [
p
us]

46 [ (1)] ei i a uk
, k, us i a
us k Customs Act e [ section 196K]
k us i e uk Section e
u ei p i u ei a us ei i a
p i

[ (2) ei i a uk, n
n k k kn m a
uk k k u- (1) a uk u- ul , k,
us o uk k ei i i ud

i i e p , d
d o , k in p
]

t,
i o
k k

47 spt i a k k, ei i a
kn t, p e , uk
m n o ud o k e uk
kn ad m u
i :
, a [ p] , p
d , a a
l , u d
, kt, m
kgs i ei k u d i e
k i kpp a
k , p i [ :

o , i kt 42 e a tto
uk g i, i kt ei a
g i ]

l k

48 [ [ ***] [ ], - e m
ei d
ei s, , a p
k s, , a i d
ei i a ei i
, pt i
uk k e uk uk s,
, l ko p i

s k
a

[ 48 ei i o p ud l ,
pj d, Code of Criminal Procedure, 1898 (Act V of 1898),
a Code of Criminal Procedure ul, e Section 36 e
a k p m ei
u Code of Criminal Procedure e Schedule
III p s k a ]

g k

49 i ed kpp ei
k g k ei i a a
uk k

a
kt
o g
i

50 [ Code of Criminal Procedure] e i k , 37 e

ul a kt a uk Code e o o g
i

l o g
d

[ 51 ei i p a l g Code of
Criminal Procedure e a i]

g
k s

52 ei i a g p k am e
p i uk g k
e p [ ], e i
ed k pp i a k t ei
i g k pp
p i

pp

a d

53 52 e a k pp p
emn s e o
a i uk e p

52 e a
p k d


n d

54 (1) 52 e a k p
i uk d a n
(2) ei ud , pp o
g a n kt Code of Criminal Procedure e
a k p e o i ei k
p e i ei o :
,() ei a , ak k
d k n k i
emn m
o a uk
p ;
() p , ak k d
k i n k i i
e p k, emn

 , e , m
o uk
k k e uk m e p
u

[ a o


a [ l-]
]

55 [ (1) kt k pt u p
l
, kt, o m
i i a p i
l, l, l, a
13 e a , m
l o ( ), p i
u p l
n i, i kt uk k u uk
l o p i i p
i p i n i i i
d ul l [
u ul uk l
] ]
(2) kt , kt, o
l, i [
m
] i pt i u Customs Act e
Section 32 pt a i
[ (3) u- (1) e a l o p i k i
i k uk u- a ul
uk d t ut
i; a uk k ut t
uk t bi t i uk
u- a bi l o
,p, k n , e uk k
, kt, l o ]
[ (4) u- (1) e a l o p i k i
, i k uk a s ic k
o s uk a i a o a
p :
, s p ak i ]

56 (1) kt k i , kt,
l a ei i
o m
a m a a a p
kt [ m e
d d() uk a, k i u i k a uk
, [ l, ] i
p i e u i nt i, i ;
() uk a k i i k k
a k i k d,
ul a, pp [ ] uk
[ kt uk a k i p i k
eun a (Freeze) ]
;
[ () () e a pt i
uk a
ul a u- (4) e a o n n ud uk
e k ;]
() uk a m o n uk k
a i a p n [ p
( ) ] ;
() uk a m o n uk k
a d ;
() uk a k i p i k s as mt
k k a k k ;
() uk a k o
l nt u o k
uk a [ ;
() uk a p i e p
sn i i u k sn i i k
i uk a ]
[ (1) k i u- (1) e o m o
n uk o i t o n, uk k
nt s e d n, n, a
l s a l k i k
k n k p

- ei u- nt s a mui a
en p s n m (BIN) n (Lock) o
ank i]
(2) uk k i uk a u- (1) e s d
i uk a p k i p a
ul sk e ps u e
k e p akt uk k
mt ; e uk k, uk
pp u ul a o s
k
[ (3) u- (2) e a emn
k p u p
u ul a k s dn p u
p :
, kt p k
u ul a k i uk a m
i i kt p i i
(4) u- (1) e () e a pp k
k uk pt r i uk ul
a uk k k i p s o i
e s u i
(5) u- (1) e () e
o a u d i
uk a k s p
]

, dn,
i

57 ei i a dn i() , dn, ap en
p u en e pp st
p ; a
() , dn () s d
i u s

p a
sc

k a
k p
i

58 , a l
e a a s tt
u k a i j uk
i k ,
i p uk ic a sc
uk k a i

sn

59 n k [ p o s as
mt ], uk ei i a p
l, m n,
, kt, o m
sn [ :
, uk p s as mt k k
l
p , kt, o m
n k
u sn a p ]

i kt
a i
p

60 , pj d, Cutoms Act Excises and Salt

Act, 1944 (I of 1944) e u a p p
ei i p kt p i

61 ei i a pt , a , kt,
l ,
o m
o i

62 ei i a k
kgs o m j u d
o a i i

 k mt

63 ei i a n k ut
i ut t pp mt u ag i

u k

64 (1) n k u i ei i a
ut a mt u i, uk mt m
a
(2) mt ut a o uk mt kn
ud
i p , kt,
l, uk mt kn
o m
i e u a o i

65 ei i kt a uk
a , d, p s g

e

p k

66 , uk i ,
o k, d kt d
kt Customs Act e Section 21 e
l
, kt, o m
a u pt , kt, o
l p k p
m

[ t p
(Refund)]

67 [ (1) a, a
a , kt,
l o d d t p
o m
(refund) i:

 l
, , kt, o m
o [ ] a ut i ei u a t p g i ]

(2) Customs Act e Section 81

l kt uk [ ]
, kt, o m
l n
i uk o m
u n i

p kt

68 Customs Act e Chapter VI e k, k

ei u u , kt,
l s a
o m
g p i
l, u u pt l , kt, o m
p i

o p


-

69 68 i k , e p
i i m , kt,
l, - d p
o m
p i

kt
i

70 [ 13 e kn
e 68 e 69] e i k
, Customs Act e Section 39 e kt p kt i

t
, i

71 , ei i a
pt , -, dn

t , , kt,
sk k uk t

o
a k

[ 71 kt k ut a p ast a
ei o , uk k p u
a ei
, kt, o m
i p a m a
a a ei i 56 e a m , i kt
uk o a (Write off) ]

, i
i ud
s
p

[ 71 ei i t a i n i k
, d kt, d e k, m k
s p :() e k ei i t a i
s o u p
;
() e a s s k
, ei i t a i a
s u o uk i
h u e uk h
u m s ud i :(a) a uk s o i o
i i i, i e p ,

() ei i t a i a
s , kt, k u ,
(i) ei i

p k

a i a k ]

72 (1) ei i ud l , pj d, p


(2) , e u-uk k g k , a
m a i, : l o , u g
() m
e ei i a t k ;
() u u ps s [
s] i a o ;
() ei i a p ;
() , app e uk ps u [
] u [ ps u s s]
k;
() p k ei i a
p ;
() , e ,
u u d, u
;
() m ei i p;
() [ ps u , k , a a
] g o u k e ,
l o ;
() p e p kn o p d;
() ei a p i ud
m
p [ ], k p [ ;
[ () 71 e a s p]]
(3) ei a p ei
k, ei i a d a s g k
, [ ***] p u p ,
l [ i ] [ ***] a
kt, o m
i e uk m u ak
p i

73 (1) ei i p Business Turnover Tax Ordinance,

1982 (XVIII of 1982) e Sales Tax Ordinance, 1982 (XVIII of
1982), a uk a ul, i
(2) uk a uk o tto() uk a a s, n u ei i
a n, i s
k ei i a i i
() uk a a p , pt , pj
ei i o k,
o n, t e ei i a p, pt, i
i
() uk a e d u a
a o, ei i p a , a u uk a
a i, uk a i
(3) a, 1991 (a 26, 1991) ed
i
[ (4) u- (3) e a tto, a a() s ei i a i
i; e
() p , pt o pj , ei i
o k, o n, t
e ei i a p, pt i i]

1 , p o b a i, 1998 (1998 14 i) e 7 p
2 p b e p b a i, 1992 (1992 21 i) e 11
ps
l b e ar i, 1992 (1992 21 i) e 11
3 , kt, o m
p

4 () a i, 1996 (1996 18 i) e 6 ps
5 , j , g b o g b ar
i, 1998 (1998 14 i) e 7 ps
6 () a i, 2002 (2002 14 i) e 75 p
7 () a i, 2000 (2000 15 i) e 85 ps
8 b k b ar i, 1995 (1995 12 i) e 8 ps
9 b k b a i, 1995 (1995 12 i) e 8 ps
10 b b a i, 1992 (1992 21 i) e 11 ps
11 b k b a i, 2000 (2000 15 i) e 85 ps
12 () a i, 2000 (2000 15 i) e 85 ps
13 () a i, 2002 (2002 14 i) e 75 p
14 () a i, 2004 (2004 16 i) e 45 p
15 () a i, 2006 (2006 22 i) e 31 ps
16 () a i, 2000 (2000 15 i) e 85 n
17 (), () a i, 2001 (2001 30 i) e 71
18 b a i, 2001 (2001 30 i) e 71 ps
19 u- () a i, 1992 (1992 21 i) e 11
20 (), () e () () e a i, 2004 (2004 16 i) e 45
ps
21 () a i, 2002 (2002 14 i) e 75 p
22 () e () a i, 2000 (2000 15 i) e 85 n
23 () a i, 2004 (2004 16 i) e 45 n
24 e p ps u , pj d ed ,
l b o b a i, 1992 (1992 21
u u pt m
i) e 11 ps
25 () a i, 2002 (2002 14 i) e 75 p
26 () a i, 2002 (2002 14 i) e 75 ps
27 b a i, 2006 (2006 22 i) e 31 p
28 b a i, 1994 (1994 11 i) e 9 n

29 ps u , k , a a b,
ps u b a i, 1996 (1996 18 i) e 6 ps
30 e , n, t iu, e b o e
b a i, 2005 (2005 16 i) e 36 n
31 () (;) ps e a () a i, 2001 (2001 30 i) e 71

32 t iu e b b a i,
2005 (2005 16 i) e 36 ps
33 d ul b d ul b a i, 2000 (2000
15 i) e 86 ps
34 pt b a i, 1998 (1998 14 i) e 7
35 b k b a i, 1995 (1995 12 i) e 8 ps
36 u- (3) a i, 1996 (1996 18 i) e 6 ps
37 () a i, 2002 (2002 14 i) e 75 p
38 u- (4) a i, 1992 (1992 21 i) e 11
39 u- (5) a i, 2000 (2000 15 i) e 86
40 u- (2) a i, 2006 (2006 22 i) e 32 ps
41 a section 25A b, o ak a i, 1995 (1995 12 i) e 8 n
42 ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
43 ps u b ps u b a i, 1996 (1996
18 i) e 6 ps
l l o
44 k u , o p kt, pt , , o m
( ) e ank b, , o n o p
l l o ( ) ank b, , o n
kt, pt , o m
a i, 2000 (2000 15 i) e 87 ps
45 () (:) ps e a a i, 1996 (1996 18 i) e 6

46 () (:) ps e a a i, 1997 (1997 15 i) e 6

47 a i, 2001 (2001 30 i) e 73 ps
48 u- (2) a i, 1998 (1998 14 i) e 7 ps
49 u- (2) a i, 2004 (2004 16 i) e 46 n

50 a i, 1994 (1994 11 i) e 9 ps
51 u- (4) a i, 1998 (1998 14 i) e 7
52 u- (6) e (7) a i, 1992 (1992 21 i) e 11 n
53 u- (6) a i, 1994 (1994 11 i) e 9 p
54 ps u , k , a a b o ps
u b a i, 1996 (1996 18 i) e 6 ps
55 u- (4) a i, 1999 (1999 16 i) e 7 ps
56 u- (4), (4) e (4) a i, 1993 (1993 18 i) e 8 n
57 u- (4), (4) u- (4) e a i, 2000 (2000 15 i) e 88
ps
58 sm b b a i, 2001 (2001 30 i) e 74
ps
59 u- (4) a i, 2003 (2003 17 i) e 37 ps
60 (4) , ak o n (4) o n a i, 2002 (2002 14 i) e 76
ps
61 pt d b d b a i, 1993 (1993 18 i) e 8
ps
62 (4) , ak o n (4) o n a i, 2002 (2002 14 i) e 76
ps
63 (4) , ak o n (4) o n a i, 2002 (2002 14 i) e 76
ps
64 (4) , ak o n (4) o n a i, 2002 (2002 14 i) e 76
ps
65 u- (i) a i, 1999 (1999 16 i) e 7
66 u- (5) a i, 1996 (1996 18 i) e 6 ps
l kk b a i, 1999 (1999 16
67 e a o u s m
i) e 7 n
68 a section 25A b, o ak a i, 1995 (1995 12 i) e 8 n
69 l l i b l u
i b a i, 1997 (1997 15 i) e 6 ps
70 e a kt b a i, 1996 (1996 18 i) e 6
n
71 b b a i, 1992 (1992 21 i) e 11 ps

72 e b a i, 1992 (1992 21 i) e 11 p
73 () ; e e b ps e a () a i, 1992 (1992 21 i)
e 11
74 ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
75 b i b a i, 1997 (1997 15 i) e 6 ps
76 u- (3) a i, 1992 (1992 21 i) e 11
77 u- (4) a i, 1999 (1999 16 i) e 7
78 , p o b a i, 1998 (1998 14 i) e 7 p
79 ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
, p o b a i, 1998 (1998 14 i) e 7 p
81 ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
82 , p o b a i, 1998 (1998 14 i) e 7 p
83 ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
84 8 a i, 2004 (2004 16 i) e 47 n
85 u- (1) a i, 2000 (2000 15 i) e 89 ps
86 ps, mp, b o a i, 2001 (2001 30 i) e 75 n
87 () a i, 2004 (2004 16 i) e 48 ps
88 () a i, 2003 (2003 17 i) e 38 ps
89 () a i, 2002 (2002 14 i) e 80 n
90 () a i, 2004 (2004 16 i) e 48 ps
91 a i, 2001 (2001 30 i) e 75 ps
92 u- (1) a i, 2000 (2000 15 i) e 89 ps
93 u- (2) a i, 2000 (2000 15 i) e 89 ps
94 u- (2) o (2) a i, 2003 (2003 17 i) e 38 n
95 u- (4) a i, 2002 (2002 14 i) e 80
96 p (Drawback) b o n p b a i, 1997 (1997 15 i) e 6

 ps
97 Customs Act, 1969 (IV of 1969) e Chapter VI e i k , ei a
b, , n o a i, 2000 (2000 15 i) e 90 n
98 pt e p ps u , pj d ed
l b o pt b a i, 1992
, u u pt m
(1992 21 i) e 11 ps
99 () (:) ps e a a i, 1995 (1995 12 i) e 8

100 a i, 2001 (2001 30 i) e 76 ps

u- (1) a i, 2005 (2005 16 i) e 37 n
u- (3) a i, 1992 (1992 21 i) e 11
u- (4) a i, 1993 (1993 18 i) e 8
u- (1) a i, 1999 (1999 16 i) e 7 n
() (:) ps e a a i, 1994 (1994 11 i) e 9

, u , p p nd e u o t a k , ikt , d, t uk , u
b o p p nd e u o t a k , i kt , d, t uk b o
a i, 2003 (2003 17 i) e 39 ps
nd b a i, 2006 (2006 22 i) e 33 n
u- (3) a i, 2004 (2004 16 i) e 49 n
n a b n i b a i, 1992 (1992 21
i) e 11 ps
u- (1) a i, 1994 (1994 11 i) e 9
b b a i, 1992 (1992 21 i) e 11 ps
u- (2) a i, 1994 (1994 11 i) e 9
, b o a i, 2002 (2002 14 i) e 81 p
ic n k uk a d b i n k uk
d b a i, 1992 (1992 21 i) e 11 ps
u- (1) a i, 2002 (2002 14 i) e 82 n
u- (3) a i, 2003 (2003 17 i) e 40 ps
20 a i, 2004 (2004 16 i) e 50 ps

 22 a i, 2004 (2003 16 i) e 51 ps
, () , b o n a i, 2006 (2006 22 i) e 34 n
, () , b o n a i, 2006 (2006 22 i) e 34 n
, () , b o n a i, 2006 (2006 22 i) e 34 n
, () , b o n a i, 2006 (2006 22 i) e 34 n
, () , b o n a i, 2006 (2006 22 i) e 34 n
24 a i, 1998 (1998 14 i) e 7 ps
iu , u , , , e k b o a i, 2000 (2000
15 i) e 91 n
, k b o b a i, 2000 (2000 15 i) e 91
ps
24 a i, 1999 (1999 16 i) e 7
26 a i, 2004 (2004 16 i) e 52 ps
26 o 26 26 e a i, 2004 (2004 16 i) e 53 ps
k e ed pp ei i o p
o k b k (a) e ed pp
ei i o p o a b o n a
i, 2006 (2006 22 i) e 35 ps
u- (2) a i, 2006 (2006 22 i) e 35 ps
e m ei b a
b a i, 2004 (2004 16 i) e 54 ps
() (:) ps e a a i, 1997 (1997 15 i) e 6

a i, 1998 (1998 14 i) e 7 ps
s o t b b a i, 1997 (1997 15 i) e 6 ps
b b a i, 1992 (1992 21 i) e 11 ps
() a i, 2000 (2000 15 i) e 93 n
s o t b t b a i, 1997 (1997 15 i) e 6 ps
a i, 2001 (2001 30 i) e 79 ps
d o a , pj d, ed a a b o
d o b a i, 1995 (1995 12 i) e 8 ps

d o b a i, 2002 (2002 14 i) e 84 n
33 a i, 1999 (1999 16 i) e 7 ps
t, , i b o t b a i, 2000 (2000 15 i) e
94 ps
34 a i, 2006 (2006 22 i) e 36 n
ps u b ps u b a i, 1996 (1996 18
i) e 6 ps
b b a i, 1992 (1992 21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992
, kt, l o m
(1992 21 i) e 11 ps
l b o b a i, 1992
, kt, o m
(1992 21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
l b o b a i, 1992 (1992
, kt, o m
21 i) e 11 ps
a e a b a b a i, 2000 (2000
15 i) e 95 ps
a b a b a i, 2006 (2006 22 i) e 37
ps

 () a i, 1992 (1992 21 i) e 11 n
() a i, 2004 (2004 16 i) e 55 n
() a i, 2000 (2000 15 i) e 95 n
() a i, 2003 (2003 17 i) e 44 n
a p b a b a i, 2005 (2005 16 i) e 38
ps
a p b a b a i, 2005 (2005 16 i) e 38
ps
() ak o n () ak o n a i, 2003 (2003 17 i) e 44
ps
a i, 1999 (1999 16 i) e 7 ps
a a e a d b a e a i b a i, 2006 (2006
22 i) e 37 ps
l a e a i b o
, kt, o m
a e k b a i, 2000 (2000 15 i) e 95 ps
a a e a d a b a e a i a b a i,
2006 (2006 22 i) e 37 ps
a o a k b a o a e k b a i, 2003
(2003 17 i) e 44 ps
a b a b a i, 2006 (2006 22 i) e 37
ps
u- (3) a i, 1997 (1997 15 i) e 6 n
i uk n n k a d o i b a i, 1995
(1995 12 i) e 8 ps
u- (5) a i, 1993 (1993 18 i) e 8
d i n i b d i b a i, 1995
(1995 12 i) e 8 ps
ps u b ps u b a i,
1996 (1996 18 i) e 6 ps
u- (2) ar i, 2002 (2002 14 i) e 85 ps
() a i, 2004 (2004 16 i) e 56 n
a a e a d b a e a i b a i, 2006 (2006
22 i) e 38 ps
a i, 1997 (1997 15 i) e 6 ps

 n b a i, 1998 (1998 14 i) e 7 p
() a i, 2006 (2006 22 i) e 39 ps
() a i, 2006 (2006 22 i) e 39 ps
u- (1) o (1) u- (1) e a i, 1995 (1995 12 i) e 8 ps
k nt ei b a i, 2002 (2002 14 i) e 87
p
a k a a ,
uk a a i: b, o e
a i, 1996 (1996 18 i) e 6 ps
b b a i, 2004 (2004 16 i) e 57 ps
e b a i, 2004 (2004 16 i) e 57 p
() o () () e a i, 2004 (2004 16 i) e 57 ps
u- (4) o (5) a i, 1995 (1995 12 i) e 8
b b a i, 2006 (2006 22 i) e 40 ps
p b p b a i, 2002 (2002 14 i) e 88 ps
() (:) ps e a a i, 1998 (1998 14 i) e 7

43 e a b o 42 43 e a
b o a i, 1995 (1995 12 i) e 8 ps
p b p b a i, 2002 (2002 14 i) e 89 ps
p o us i b p us b a i, 1998
(1998 14 i) e 7 ps
u- (1) a i, 1998 (1998 14 i) e 7
section 196K b, o ak section 196A b, o ak a i, 1995 (1995 12
i) e 8 ps
u- (2) a i, 1998 (1998 14 i) e 7
p b p b a i, 2002 (2002 14 i) e 90 ps
() (:) ps e a a i, 1998 (1998 14 i) e 7

() (:) ps e a a i, 1998 (1998 14 i) e 7

i ed kpp emn , ,

p ( en eki) b, o n a i, 2004 (2004 16 i) e 58 p

b k b a i, 1995 (1995 12 i) e 8
ps
48 a i, 1996 (1996 18 i) e 6 n
Code of Criminal Procedure b Code of Criminal Procedure, 1898 (Act V of 1898), a
Code of Criminal Procedure ul, b, , n o a i, 1996 (1996
18 i) e 6 ps
51 a i, 2004 (2004 16 i) e 59 ps
b k b a i, 1995 (1995 12 i) e 8 ps
un a i, 2003 (2003 17 i) e 45 ps
l o b l- b a i, 2006 (2006 22 i) e 41 ps
u- (1) a i, 2001 (2001 30 i) e 80 ps
u ul uk l b
b a i, 2006 (2006 22 i) e 41
ps
b b a i, 1992 (1992 21 i) e 11
ps
u- (3) a i, 2006 (2006 22 i) e 41 ps
u- (4) a i, 2003 (2003 17 i) e 46 n
m e d d b
b a i, 1996 (1996 18 i) e 6 ps
l, b o l b a i, 2005
(2005 16 i) e 39 ps
b b a i, 2006 (2006 22 i) e 42 ps
kt uk a k i p i k eun a (Freeze)
b a i, 1996 (1996 18 i) e 6 n

() a i, 1996 (1996 18 i) e 6 n
p ( ) b o n a i, 2000 (2000 15 i) e
99 n
() (;) ps e a () a i, 1996 (1996 18 i) e 6

u- (1) a i, 2004 (2004 16 i) e 60 n

u- (3), (4) o (5) a i, 1996 (1996 18 i) e 6

 p o s as mt b b a i,
2000 (2000 15 i) e 100 ps
() (:) ps e a a i, 2003 (2003 17 i) e 47

t p (Refund) b o p b a i, 1997 (1997 15

i) e 6 ps
u- (1) a i, 1997 (1997 15 i) e 6 ps
b b a i, 2002 (2002 14 i) e 92 ps
b b a i, 2002 (2002 14 i) e 92 ps
13 e kn
e 68 e 69 b o 13, 68 o 69 b o
a i, 2000 (2000 15 i) e 101 ps
71 a i, 1996 (1996 18 i) e 6
71 a i, 2000 (2000 15 i) e 102
s b a i, 1996 (1996 18 i) e 6 n
b a i, 1996 (1996 18 i) e 6 n
ps u s s b ps u s b a i, 1996 (1996
18 i) e 6 ps
ps u , k , a a b o ps u
b a i, 1996 (1996 18 i) e 6 ps
b k b a i, 1995 (1995 12 i) e 8 ps
() (;) ps e a () a i, 1999 (1999 16 i) e 7

() a i, 2000 (2000 15 i) e 103 ps

a a b a i, 1999 (1999 16 i) e 7 p
i b d b a i, 1999 (1999 16 i) e 7 ps
, i a , o b a i, 1999 (1999 16 i) e 7 p
u- (4) a i, 1993 (1993 18 i) e 8 ps

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