Section 32 PCT Heading Charge Incorrect Reference, Misrepresentation, Incorrect Interpretation of PCT Heading Charges The sole function of the customs officers was to determine the correctness of the PCT headings. Let PCT Headings be cited is a claim for tax assessment, which means the application can be accepted or rejected by the competent authority but is eligible under any section of the Customs Act, 1969 Referring to the head of a particular PCT in the admission bill was not a punishable offense. Section 32 of the Customs Act, 1969 was not equivalent to false declarations, thus the charges under section 32 of the Customs Act, 1969 were declared unauthorized goods. The appellant filed the goods with the correct description. Which was controversial. There was no misrepresentation, nor was there any case of collusion with the customs officer, and no case could be brought under section 32 of the Customs Act, 1969, and allegations of misinterpretation of the value of the articles of goods. Was misunderstood and set aside orders by the appellate tribunal. \ R \ n
