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REAL TRADING CO. THROUGH WALI MUHAMMAD, KARACHI versus COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, KARACHI


Section 27 seeks the benefit of Section 27A of the Customs Act, 1969, after the declaration of an importer's goods, such benefit may be extended to the importer, if it is claimed by him before filing this declaration, But after that there will be no supply. Read in such a manner that such an advantage or excessive supply to the importer would result in the loss of the provision of Section 27A of the Customs Act, 1969, because such an advantage was not available to the importer.

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