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COLLECTOR OF CUSTOMS (EXPORT), KARACHI versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI


Section 32 Constitution of Pakistan (1973), Article 185 (3) Applicants' request for leave of appeal included a small question, did the respondent exporter declare the weight of the printed fabric as 14% less? Was guilty of making a false declaration inside? The impugned orders of Section 32 of the Customs Act, 1969 show that there is in fact no concrete and definitive evidence on the weight loss as it is alleged to have been sufficiently recognized before the forum below. was done. The High Court said that by declaring the weight of this shipment less than 14 by, the exporter had neither any benefit nor any damage to the customs classification, no errors or legal errors were found in the forums below, Which was not open to any concession. There is no question of public importance law, nor any scope for sanction of leave, after the dismissal, the application was dismissed and the appeal was denied.

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