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APPEAL NO. 1934/LB OF 2001, DECIDED ON 16TH AUGUST, 2005. versus APPEAL NO. 1934/LB OF 2001, DECIDED ON 16TH AUGUST, 2005.


The authority to issue section 626262 search warrants was issued despite payment of legal dues and payment of fines even though the premises were illegal and the goods were released but the appellant was paid legal liability and fine. An appeal was requested. This confiscation officer did not follow the procedure listed in section 162 of the Customs Act 1969 and the raid and procedure had no legal effect, in the same case the legitimate goods continued without payment of goods and payment of tax. Even in compliance with the order the finding of the available items by the High Court without examination was illegal and irresponsible in violation of the law's essential provision. The proper course of action was that customs authorities should return and conduct raids after compliance with the law. Subsequently the inspection of the goods was illegal and that the discrimination done by the discriminator was on no basis or legal basis and the order was actually set aside and the appellate tribunal ordered that the appellant's The goods that are available should be released immediately.

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