BATTLA ENTERPRISES, KARACHI versus DIRECTORATE GENERAL OF INTELLIGENCE, AND INVESTIGATION, (CUSTOMS & EXCISE), KARACHI
Appeal of High Court jurisdiction of customs authorities to seize and examine imported goods after payment of customs duty, after restoration of import duty of goods after payment of customs duty, undoubtedly Customs, Intelligence And the inquiry collector had no jurisdiction to detain, apprehend, or re-examine such shipment, but in this case the authority concerned customs officers may have been misappropriated by the appellant. If information is provided, all proceedings can be initiated and by the relevant authorities. Crying can be practiced. The issuance of show cause notices under Section 32 of the Customs Department Customs Act, 1969, indicating gross misrepresentation of the nature of the goods, which resulted in misidentification, was fully valid and valid by law.
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