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APPEAL NO.55 OF 2003, DECIDED ON 12TH AUGUST, 2003. versus APPEAL NO.55 OF 2003, DECIDED ON 12TH AUGUST, 2003.

Sections 2 (s), 9, 10, 16 and 156 (1) of the Import and Export (Control) Act (Exxon X of 1950), Section 3 (1) of the Law Order in the Northern Area, 1981 Import Trade and Procedure Order, 2000 smuggling customs personnel are deemed to have been smuggled and confiscated, in addition to goods recovered, such as V VCRs and VCPs on the negative list of applicable import policies, which are subject to section 9 or 10. Was brought from a route other than the one announced under. The Customs Act, 1969, would be considered to be smuggled into a place other than the customs station, if no goods were being transported to the country through a notified route and a reported customs station, they would not be treated. Will be banned because they were banned. The inclusion of an item in a notification issued under section 2 (s) of the Customs Act, 1969, for importation, was not made as smuggling because the notification contained a large number of freely imported goods The included VCR and VCP were not specifically mentioned in the notification and cannot be treated as smuggling because they import goods through a notified customs station equipment only on duty. And was ordered to be released on tax payment, as the showcase notice was banned. The confiscation order was set aside because the goods could not be treated because the appellate tribunal dismissed the department's appeal. immigration advocate from Hariwala lawyer