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JUNAID TRADERS versus ADDITIONAL COLLECTOR OF CUSTOMS (APPRAISEMENT-I)


Section & 32 & AA Constitution Pakistan, Article ? imported 185 ()) The incorrect declaration of the value of imported goods supplied to the customs authorities was imported by the importer (applicant) for which he filed the goods declaration What, and called its import price US $ 67- $ 67 $. The customs authorities had opened 60 seed consignments for inspection and the original receipt was found in which the actual import value of the goods was disclosed as the US importer issued the showcase notice under section 32A of the Customs Act, 1969 The Customs Authority found that the invoice had been withdrawn. The shipment's original invoice and invoice provided by the importer during its examination was fraudulent, and that the importer was guilty of wrongly declaring the value of the import consignment appeals before the Tribunal and the High Court completed their respective orders. The forum for accuracy was excluded. The importer's claim was investigated and found to be counterfeit and unlawful in copies of the law. F. Fake and original receipt was available on record. The importer was guilty of false declaration of imported goods and had concealed material facts. Customs officials took legal action against him according to law; application for leave of appeal was dismissed, under circumstances

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