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SIKANDAR ENTERPRISES THROUGH ATTORNEY versus CUSTOMS, EXCISE AND SALES TAX TRIBUNAL, KARACHI


False Declaration Order Determining the Custom Value of Items Approved in Appeals by the Customs Appellate Tribunal under Sections 25, 32 and 196, whereby additional tax appeals, along with the payment, exclusion, fines and taxes, are paid to the appellant on false declaration charges. The driver was fined. , Which imported a special shipment of second-hand clothing, eliminated second-hand clothing shipment in the same year, after the second year of import second-hand garments was slashed to assess the value of goods on potential evidence. Was outside the scope of 25. The Customs Act, 1969, even after the customs clearance and removal of consignments from the Customs Area, the customs authorities were to reopen the case to the Offices as it had become a ghost and no specific case was presented for the closed transaction. Whether the appellant had been. Conviction of a crime under section 32 (2) (3) of the Customs Act, 1969 In this way it will be difficult to see whether the appellant has been guilty of making a false declaration

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