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COLLECTOR OF CUSTOMS (EXPORTS) versus MESSRS ERUM INTERNATIONAL


Sections 156 (1), cls (9), (14); 16 and 32 Customs Analysis Manual, CHAP 15, CL (3) Constitution of Pakistan (1973), Article 185 (3) Customs Authorities Export Consignment Weight Accuracy The customs authorities must determine 10 check. Although the exporters have not objected to the testing of only one carton / packet of a large number of cartons / packets containing the goods to be exported where the customs authorities inspected only one packet / carton. Of Of the large number of packets, they cannot claim that the exporters were barred from objecting to legal status or any other type of inquiry, and on the basis of such examination / evaluation the investigating / testing officer One of a large number of packets / cartons recovered by challenging / scrutinizing the report, Department of Customs officials praised the illegal and customs app issued by the Central Board of Revenue for action. Manual and Standing Orders Such action by the customs authorities orders the illegal, illegal and no binding effect of the customs authorities As did not test this equipment, on the basis of the test reports. Exporters were also subject to section 16 and 32, crime under the Customs Act, 1969 and the imposition of fines under sections (9) and (14) of the Act was without legal authority and had no legal consequence. ? The appeal was dismissed

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