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COLLECTOR OF CUSTOMS, PESHAWAR versus MESSRS PAPER INTERNATIONAL (PVT.) LTD., NOWSHERA


Article 156 (1), CLS (62) and (90) of the Constitution of Pakistan (1975), Article 185 (3) importer were the goods illegally taken from the warehouse without payment of duty. It took away the imported goods in a private bonded warehouse and used some of it without informing the Customs Authority Customs Appellate Tribunal, imposing penalties on the importer under section 156 (1) of the Customs Act, 1969 Well, the High Court fixed the order passed by the tribunal and reduced the fine. That the importer was responsible for the penalties provided for section 156 (1), clause (62) instead of clause (90) of the said section and that the clause (90) of section 156 (1) of the Customs Act 1969 was not. In the case of an importer who can also be tried by a special judge customs and, if he is found guilty, he could be sentenced to a maximum of five years or a fine or both, which does not indicate an unlawful order. Was appealed, as rejected \ r \ n

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