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QURESHI WOOL INDUSTRIES (PVT.) LTD. versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE


Appeal for the recovery of customs duty after the customs duty 1969 section 32 (2) (3) and the period of 6 months after 196 months, any allegation of collusion between the importer and the customs officers importer issued under section 32 (2) of the Customs Act 1969 Was not done Upon expiration of six months, there was no charge of collusion for collection of duty-free short-term duty, recovery under the provisions of section 32 (2) of the Customs Act 1969 and section 32 (3) of the Customs Act. The notice could not be issued. 1969, was applicable and illegal on the basis of such showcase notices by the Collector.

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