A.C.P. OIL MILLS (PVT.) LIMITED versus 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 property imposed on importer scope company (applicant) attracted 10% of tin-free steel sheets (secondary quality), attracting customs duty, announcing similar under certain PTC titles 7210 5000. It was later discovered that the imported material was an electrolytic tin plate, which was covered. 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 clearance, the original documents are clearer than clear documents
