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MESSRS DUTY FREE SHOPS (PVT) LTD., SAMBRIAL DRY PORT, SIALKOT versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, GUJRANWALA

Sections 32 (2) (3), 97, 104, 156 (1), CLS (13), (14), (59) and (62) passenger (non-tourist) luggage rules, 1996, RR 2 , 3 and 8 (1) Housing Transfer (Import of Goods) Rules, 1983, R3 (c) Customs General Order No. 3 of 1982 4 4 1982 Customer Duty Compensation Selling Goods to Travelers Warehousing Land Actions The appellant, in conjunction with the customs staff appellant, avoided such duty that the goods were sold to the passengers in accordance with the legal requirements and hence a notice was issued if only to these passengers. Only goods that can be issued by Sam Who bought them and who were responsible. Section 32 of the Customs Duty and Customs Act, 1969 specifically states that in the absence of payment of customs duty or short payment, the person responsible for paying any amount on this account will be present with the notice and There was no false document or statement made by the appellant and even because there was no affiliation with any of the children, section 32 (2) of the Customs Act, 1969 was registered under the Customs Act, 1969. The accuracy of section 32 was not drawn to supply, indicating that customs duty assessing and taking on the same responsibility was primarily the responsibility of the customs staff. Disclaimer and No There can be no basis to hold the appellant responsible for the customs officers 'compensation for customs officers' removal, nor is there any collusion between the customs staff and the appellant. This is evidence of a customs officer being charged with punishment. Under section 156 (1) of the Customs Act 1969, CL (14) or () ??) or () ?), the appellant conceded best law firm from Qalandarabad lawyer