COLLECTOR OF CUSTOMS, KARACHI versus MAZHAR-UL-ISLAM
Sections 32, 32A, 79, 168 (2) and 180 \ Forfeiture of Goods for False Declaration and Tax Short Payment 76 days after such confiscation, the importer has a small duty duty and civil liability for penalty. Comprehensive notice to demonstrate that the importer's request for a seizure of goods was banned as well as the cause notice should have been issued within two months of the occupation, thus all subsequent orders. The declaration was revoked, one of the collection of small or imposed duty and the civil and / or criminal liability which proved the offense was subject to section 32A of the Customs Act, 1969 Responsible may restrict the term to deal with the consequences of such a release. The showcase notice took place within the time set out under section 32 of the Customs Notice, Customs Act, 1969 concerning such first results issued in the present case, section 180 of the Customs Act 1969 relating to such section. The penalty payment and / or confiscation result by issuing a notice without cause under section 168 (2) of the Customs Act 1969 issued a show cause notice within two months of the seizure. Was not done because under Section 32 of the Customs Act, 1969, no notice of sanctions could be issued for allegedly imposing short duties or imposing fines under the section and imposing fines under the section. 180 of this
Related judgments — Karachi High Court Sindh, 2011
