VULCAN COMPANY (PVT) LTD. versus COLLECTOR OF CUSTOMS KARACHI
C Customs Act 1878 section 167 (8) (b), 19 and 39 ??? The Imports and Export (Control) Act (XXXIX of 1950), section 3 (1) ??? Imports of goods in violation of section 19, C Customs Act, 1878, read under section 167 (8) (b) of the Customs Act 1878, Imports and Exports (Control) Act, 1950 Was punished? After notice to the Importer Tender Section 167, Collector of Customs (B), C Customs Act, 1878, discovered that the importer had reduced sales tax of Rs 44,270 88 on imports and fined Rs 60,000 on importer. Was imposed? The importer believed that since under section 39, the Customs Act, 1878, the collection of customs duty and other charges faced a three-year limit as set out in section 3030 of the Act, no penalty for non-payment of original amount. Can't have beer? Section 39, C Customs Act, 1878 was limited to customs duty and other charges not to impose fines under 5: 167, C Customs Act 1878
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