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MESSRS MEHRAN MOTOR CAR CO. THROUGH CHIEF EXECUTIVE versus COLLECTOR OF CUSTOMS, (APPRAISEMENT), KARACHI AND 2 OTHERS


Sections 32 and 156 (1) (14) of the Customs General Order No. 6 of 1979 Customs General Order No. 4 of 1993 declare the increase in the true value of the goods after being fined for not informing the customs authorities. The price increase accuracy will not apply to the period under consideration for the release of Customs General Order No. 1993-1993. Intimate changes forced customs authorities to get prices or better ITP approvals; in the absence of any such law, the importer will only be billed in the current case The importer of the tree was required to declare the correct and correct fact, by announcing the correct inflated value in the bill entry. The importer of his obligation to fulfill his duty shall be charged with dissatisfaction with the dissatisfaction with respect to the tax imposed by the customs officer authority under section 32 (1) of the Customs Act 1969. Losses can be obtained under Section 32 (3) of the Customs Act, 1969 due to ignorance, error or misunderstanding. The authority imposed a separate damages claim against the importer, imposing no crime against the import fines. By the High Court of Appeal

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