MESSRS ASIAN TRADERS THROUGH PROPRIETOR versus MUHAMMAD AKBAR KHAN MAGSI
Section Constitution32 Constitution of Pakistan (1973), Article 199 Constitutional Request Unauthorized Statement, Issuance of Error Demand Notice in Customs, Applicants have imported textile material and demanded clearance of it as mentioned in the PCT Heading. This content did not appear within the rating above. It was sent to the laboratory and, on the basis of this report, it was classified under PCT Bedding 5407 6100 and assessed by the customs authorities, after which the applicants were indicted on charges of scandal. On receipt of the demand notice, the goods should have been classified under PCT Heading 5407 6100 while it should have been classified under PCT Heading 5903 9000 which attracted higher duty rates. As the demand notices issued to the applicants were without any action, after which the goods were supplied to the applicants That was not the case. It was declared free of charge, it was illegal in the face of it could act on the basis of the provisions of Section 32 of the Customs Act 1969, fulfilling its parameters and complying with legal requirements, issued to applicants. The demand notice was set aside
Related judgments — Lahore High Court Lahore, 2009
