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


Article 156 (1), CLS (62) and (90) of the Constitution of Pakistan (1973), Article 185 (3) importer were the goods illegally taken from the warehouse without payment of duty against the defendant. It took away the imported goods in a private bonded warehouse and the Customs Authority Customs Appellate Tribunal imposed its use without any notice under clause (90) of section 156 (1) of the Customs Act, 1969; Dismissing the order passed by the tribunal and reducing the amount of the fine, the importer was responsible for the penalty provided instead of section 156 (1), clause (62) instead of section (90). Customs Act Section 156 (1) of 1969 applied to clause (62) instead of clause (90). The case of an importer who can also be tried by a special judge customs and, if he is found guilty, could be sentenced to a fine of up to five years or a fine or both, or any type of illegality order. Illegal identification was not made, leave to appeal was de clined

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