WEST PAKISTAN TANKS TERMINAL (PVT.) LTD. THROUGH CHAIRMAN versus COLLECTOR (APPRAISEMENT), APPRAISEMENT COLLECTORATE, CUSTOMS HOUSE, KARACHI
Permanent manner provided for the provision of duty rates and charges under Section 30 (b) of the Customs Act, 1969, for the unlawful termination of goods from bonded warehouse without payment of duty and charges. The operation will not apply. In such case the highest duty shall apply to such goods either on the date of attachment to the goods or on the date of the identification of the illegal removal of goods from the warehouse or the date on which the illegal removal is made. The former Bull of Entry Bond was inserted after being discovered. Or from the date on which the charges and charges were dismissed. Actually the payment of duties and misappropriation of the charges would be as bad as smuggling of goods in the country under a wrong item or invoicing to end such fraud. May be criminalized under section 156 of the Act, 1969
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