COLLECTOR OF CUSTOMS (EXPORTS) AND ANOTHER versus MESSRS R.A. HOSIERY WORKS
The Constitution32 Constitution of Pakistan (1973), Article 185 (3), prohibiting the imposition of a criminal order of collectors' customs before the High Court, allowed an appeal and under section 32 of the Customs Act, 1969 It was ordered to impose fines, Section 32 (1) of the Customs Act, 1969, would only be attracted if the payment of customs duty and other taxes or the loss of unofficial government revenue was unlawful. False declaration or false statement is made in order to gain. In this case, it was neither for payment of customs duty or other taxes / charges nor did it incur any financial loss to the public financier and to appeal without merit on behalf of the Authority. Was discharged by
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