A.C.P. OIL MILLS (PVT.) LIMITED versus THE ADDITIONAL COLLECTOR OF CUSTOMS (APPRAISEMENT)
Sections 32 and 156 (1) (14) of the Constitution of Pakistan, Article 185 (3) of false statements, misrepresentation, etc., intentionally tampering with the PCT to furnish false and fraudulent documents in the absence of goods. Implementation of the property has imposed a penalty on the importer scope company (applicant), which had announced something under the PTC under the title "10 7210 5000 heading described heading", which is known as Tin Free Steel Sheets. As described, in which customs duty was attracted. Under the PCT, headed by 7210 1200, which imposed 25% duty, at the time of clearance, the company had submitted fake and forged photocopies of the original documents to the customs authorities and also tampered with the titles of the PCT. Was seized by the customs authorities. The customs authorities also imposed a personal penalty on the company under section 32 after payment of the fine with the obligatory duty. The forums maintained that the company's false declaration was not intentional and there was no evidence to know that the company's management had deliberately declared the wrong, and the announcement was made by exporters. Based on the documents sent by the company which could not be held responsible for the company's accuracy management was deliberately The nature of the imported goods was falsified and its clearing agent submitted photocopies instead of the original receipts. At the time of the clearance, the original documents were clearly different than the documents that were previously submitted photocopies.
