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M.G. TRADERS versus DEPUTY COLLECTOR OF CUSTOMS, LAHORE


Customs authorities seizing imported goods, sections 32, 156 (1) 9 and 14 of the Customs Act 1969, and after laboratory tests found that the goods imported by the importer were quite different from what they imported. The exporters mistakenly shipped different goods, although both goods were on the free list, but the import license did not cover the imported material. In the absence of any documents, it appears that the exporter had sent the material by mistake, the adjustment officer, in holding, was valid. There was reason to believe that the impugned material imported by the importer was invalid, legal and correct even in the orders of a particular slaughter authority.

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