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ABDUL SATTAR & CO. THROUGH PROPRIETOR versus COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS SALES TAX AND CENTRAL EXCISE, QUETTA

Sections 9, 44, 45 and 121 of the Customs Rules, 2001, Chaudhry XIV Constitution of Pakistan (1973), Article 199 of the Constitution application for the import of goods at the customs station. In order to facilitate the customs clearance work, a method was developed wherein the delivery of imported goods on arrival at the interior post to the imported goods vehicles and import to the NLC / Railway dry port. Upon reaching the goods, the dry port was allowed to be cleared after payment of the assessed tax / duties, followed by previous orders / instructions. Non-hearing order issued by the office of the local authority, change to the way the new method had been notified. The tax-related bank guarantee was to be deposited at the customs station upon inspection. In addition, the first escort was being provided free of charge, but after a non-stop order, it was ordered to pay the same on payment of compensation. The order under which the importers were burdened with excessive pressure and violation of the rules was imposed and the prejudice was based on discrimination as no such practice was found in other border cities or border areas. Was. The office order was a violation of the Customs Act, Chapter 12 of 1969 and Chapter IV of the Customs Rules. 2001, because it has been stated that the Act and the Rules have not taken into account the guarantee of bank guarantee from the importers of the orters importer-imposed office order, discrimination and excess of authority, passed without legal authorization. And had no legal effect \ r \ n top advocate from Nowshero Feroz lawyer