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MESSRS SHAHNAWAZ ENTERPRISES versus COLLECTOR OF CUSTOMS


Article 80 and Constitution 32 Constitution of Pakistan (1973), Article 199 Duty Estimation of Constitutional Appeal The allegation of false statement by the importers was not eventually concluded that the entire shipment had been exhausted and even some samples were not left. To enable the appropriate officer to review the equipment. After proper scrutiny and taking into account the available evidence, the High Court found that the importers had clearly stated in the memorandum of the Constitution request that the imported goods be the top wood of the market standard and its The estimate was accurate and no customs duty was imposed. Square cottage wood, which was not contradicted by the department, who merely claimed that they were responsible for customs duty at the rate of 80 ad aid and were being classified under heading 4407 and that the only defense structure was The luggage in question consisted of wood. Under the heading 4407, such a defense was clearly inconspicuous, despite the Department working with the Law Department, which stated that another affidavit was filed more than two years after the comments were filed. Imported goods were not nearly squatters. Such an affidavit should be considered later and refused to be considered. Since the goods were released more than two years ago and there was nothing to show that the department had any opportunity to examine them, the court had no authority to grant this request and to declare it It was not an option that the goods imported by the applicants were responsible for it

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