52 AAA. Collection of tax from clearing and forwarding agents:-

¹[52AAA.  Collection  of  tax  from  clearing  and  forwarding  agents.-   

The Commissioner of Customs shall make collection on account of commission receivable  by  clearing  and  forwarding  agents  licensed  under  Customs  Act, 1969 at the rate of  ²[ten percent] on such commission at the time of clearance of goods imported or exported].

^{.......................................................................................}

¹ Ins. by F.A. 2004
² Subs. for "seven and half per cent" by F.A. 2010

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