MESSRS IRAM GHEE MILLS (PVT.) LTD versus CUSTOMS, CENTRAL EXCISE, AND SALES TAX (APPELLATE) TRIBUNAL, KARACHI
Reports from sections 32 (1) and 156 (1) (14) of the Imported RBD Palm Oil Test showed that such oil was not suitable for human consumption, while the authority confiscated the oil seized. A penalty equal to the value of the sentence was already issued, the tribunal upheld the fact that the declaration made by the appellant in the Bill of Entry was wrong, the final position was obtained by the appellant challenging the imposition of the penalty only. What was, thus, the express confiscation of imported oil; which was not released, received the final commission of the offense under section 32 (1) of the Customs Act, 1969, the appellant. Comfortable High Court dismissed the appeal was brought home
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