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TATA TEXTILE MILLS LTD versus ASSISTANT COLLECTOR (RECOVERY OFFICER) CUSTOMS CENTRAL EXCISE AND CUSTOMS MULTAN


Article 27 (1), 27 (2) and 108 of the Constitution of Pakistan 1973 (1973), Article 199 Notice of Constitutional Request in which the balance of duty is demanded from the entire shipment of imported machinery by the applicant. , 26 cases of machinery were destroyed after payment of applicable duty and tax was disclosed by the applicant on the remainder of the port manipulation, the authorities gave notice to the applicant for recovery of duty on such damaged matters. Issued that the applicant was of the view that the authorities had acted unlawfully in the application Section 27 (1), Customs Act, 1969 Gambling When the goods were destroyed he was not in the control or control of the applicants and did not even clear the customs barrier provisions of 5 108, Section 27 (2) of the Customs Act, 1969. ? , The Customs Act, 1969, which provided the method of pricing of goods, and the supply of section 27 (1) of the Customs Act 1969 was neither cited, nor was the section 108, the Customs Act The dispute, therefore, was established by the applicant for reference, in 1969, and was not attracted by section 27 (1), the Customs Act, 1969, where the goods were still for home use or warehouse All that was left to do was clean up. Not in the possession of the applicant, the demand for payment of customs duty by the authorities was illegal, with no legal authority and no legal effect under the circumstances

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