MESSRS FORTE PAKISTAN (PVT.) LTD., KARACHI versus DIRECTOR-GENERAL INTELLIGENCE AND INVESTIGATION (CUSTOMS & EXCISE), KARACHI
Under section 32 of the Customs Act 1969, section 32 false declaration is considered in which three sisters are concerned about issuing showcase notices under section 32 of the Customs Act, 1969. Provided that in the absence of such notice, the customs officials could not have obtained the right to initiate proceedings for false declaration, misrepresentation or tax evasion, in the absence of such notice to the importer. , The entire operation initiated by the Adjudication Officer and then further structure, with no jurisdiction, is void and ineffective. The court accepted the appeal and withheld the entire proceedings
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