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MUHAMAMD RAFIQ versus COLLECTOR OF CUSTOMS, KARACHI


Section 79 (1), 155E & 196 Import Policy Order [2007] 2008 App]], Appendix A Part II, Senior II Notification Section RO No. 407 (1) Reference 3 6 2009 Unique User Identifier of the High Court CASE NOTICE, Non-Receipt Importer issued an order on the request of the authorities that they were not issued a show cause notice. All information, including justification notices or decision-making orders, may be transmitted via the Customs Computerized System to a unique user ID issued to the user registered by the customs authorities. Such information, in the absence of proof to the contrary, was sufficient evidence that the registered user, to whom the unique User Identifier was issued, had transmitted such information, the importer had violated Section 155E. Had tried to file a false request for non-service of showcase notice, disregarding the clause. The Customs Act, 1969, while no plausible explanation was offered, could justify a false declaration of a GD importer, as well as avoidance of duty and tax. S., attempted to import imported explosives / firearms, which were banned under Serial No. 11, Part II, in the terms of the notification under Annex A of the Import Policy Order 2007 The option to redeem the goods was not available for import, Section RO No. 407 () dated 6 2009 2009 2009 2009, which was properly rejected by the authorities for an order approved by the Customs Appellate Tribunal. Neither the facts or the legal error was encountered so the reference was dealt with.

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