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NAUBAHAR BOTTLING COMPANY LTD. versus ASSISTANT CONTROLLER OF VALUATION

Customs Act 1969 Section 32 (3) False Declaration The petitioner imported a shipment of Pepsi Cola bottles and filed a bill of entry to declare the unit price of the goods and after more than eight months to the customs duty customs authorities Issuing the showcase notice, the accused alleged that the price announced was not valid compared to the price announced in his bill of entry, which resulted in the applicant submitting a small custom duty applicant's money. Direction along with direction should pay duty / sales tax Cust Appeal to Customs Authorities and failure of review B. Show cause notice also shows the customs authority's approved nagawara order that neither the applicant has been charged with any misrepresentation or deception nor provided for section 32 (2) of the Act. If any action was taken against the applicant in violation, it would be necessary in these circumstances to establish that at the time such statement was declared that he was the owner of the facts from which the necessary indication was made. Can be drawn; that the price announced by him was very low and that the price he should declare was the same as the customs authorities hereafter. It was found that there was no allegation of false or false declaration about the value of the goods initiated against the applicant. The petitioner has clearly come under section (32 ()) of the Act for which the relevant time was four months so the respondent's issued notice of notice was withheld from the time limit. Was declared illegal under the circumstances how to become a advocate from Khairpur Nathan Shah lawyer