MESSRS MAKAMA STEEL CRAFTS (PVT.) LTD versus COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, PESHAWAR
Sections 16, 18, 19 and 196 of the Imports and Exports (Controls) Act (XXXXX of 1950), Section 3 (1) of the Constitution of Pakistan (1973), Article 185 (3) of false declarations by the importer at the time of import only physically The new duty, free steel sheets, CRC steel sheets and tin plates, validated by the Duty Customs Authorities, were imported but were declared as electro galvanized sheets and accordingly the issuer of the showcase notice to the importer. After import duty was paid to the customs authorities, only 10% of the imported goods were inspected at the time of the imposed penalty, therefore, the appellate tribunal Reduced the penalties by 10%; the order passed by the appellate tribunal was upheld by the High Court, which applied to the importer's appellate jurisdiction. It was held that his request for amendment of the appellate memorandum was erroneously dismissed by the appellate court's accuracy record, as well as the tribunal and the High Court's inquiries proved that IMPORTER had provided the details of the goods. Was invalidated and requested the tax importer, at the appeal stage, replace the section RO number 602, in this connection, with the replacement of section RO number 643 as the importer's replacement as an importer. The notice did not claim any concession under section RO No. 3 under3, therefore, this amendment was rightly rejected.
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