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MESSRS LEVER BROTHERS PAKISTAN LTD. versus CUSTOMS, SALES TAX AND CENTRAL EXCISE APPELLATE TRIBUNAL

Sections 32 and 19 Section RO 484 (I) / 92, Dated 14 5 1992 Section RO 512 (I) / 94, Dated 9th 1994 Exemption of machinery for installation at specific place in the notification Notification of misrepresentation and Submission 32 32 (1), the Customs Act, 1969, provides that if a person, in connection with a customs case, signs or causes to be made or signed, or makes any statement to the Customs Officer Conveyed notices, certificates or other documents, which are known or reason to believe that such document or statement is false in any particular material, is a crime under section 32 of the Customs Act, 1969 Compile Which the Act uses in the Legislature in section 32. The Act is so comprehensive that any document relating to the effect of loss of revenue is to include any false declaration or false declaration in any document or information Is not limited to hiding etc. In the case of e-goods / goods only, in the present case, it may be claimed that if the imported goods were not manufactured locally in the plant and machinery and more if the exception was to be installed at the places available in the exemption notification and The availability of the industrial unit is not shown to the industrial unit's location accurately, it made a false statement / misrepresentation by attracting the provisions contained in section 32, Customs Act, 1969, The industrial unit's importer had the exception of filing a declaration not to reveal the location. power of attorney advocate Sibi lawyer