MESSRS MAKAMA STEEL CRAFTS (PVT.), LTD. THROUGH CHIEF EXECUTIVE versus COLLECTOR OF CUSTOMS, PESHAWAR AND ANOTHER
Sections 16, 18, 19 and 196 of the Imports and Exports (Control) Act (XXXXX of 1950), Section 3 (1) of the Constitution of Pakistan (1973), Article 185 (3) of the declaration by the importer at the time of import of customs authorities The source only imported a new range of physically endorsed, tin-free steel sheets, CRC steel sheets and tin plates, but was called electro galvanized sheets and accordingly imported duty customs authority. Was paid later. While filing a showcase notice to the importer, only 10% of the imported goods were inspected at the time of the imposed penalty, therefore, the appellate tribunal reduced the penalty by 10%, under which the appellate tribunal The order passed by the High Court was maintained. The scope of the jurisdiction of the jurisdiction of the appeal by the importer was that the application for modification of his memorandum of appeal by the tribunal and superior search was erroneously dismissed. ? The court established that the importer had misinterpreted the goods and that the tax importer had, at the appeal stage, in the appeal process, replaced section RO number 602, section RO number 643 with the importer. An edit was required. In response to the showcase notice, no exemption was claimed under Section RG No. 643, thus the amendment was rightly rejected, the Supreme Court refused to intervene in the appellate tribunal's order. Was denied and the appeal was denied
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