UMER FAROOQ versus FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD
Sections 25 (15), 26, 32 and 131 Constitution of Pakistan, Article 199 Constitutional application Invalid declaration of goods Customs authorities, authorities have seized the goods of the exporter while accusing the exporter and against this exporter. Procedure for the notice of action issued Accuracy No goods may be allowed to be loaded for export unless the goods owner has filed a statement as indicated by the board. Duty drop claims were calculated and mentioned in the goods statement if customs officials were satisfied with the accuracy of the details of the export, upon which such statement was made, Including taxation and payment of taxes and confirmation of other charges. The return on duty claims that if an officer refuses to export the goods unless they are satisfied with the accuracy of the declaration by the exporters, including the accuracy of the assessment to the customs authorities. Has the jurisdiction to satisfy itself, including the cost of goods exported in terms of section 25. 15) Read with section 131 (1) (c) of the Customs Act, 1969, no punitive action can be initiated under section 32 of the Customs Act, 1969, in the event of failure to agree to such a determination. , Except that the High Court allowed the consignment of consignment to set notices under section 26 of the Customs Act 1969, according to which the application was allowed
Related judgments — Karachi High Court Sindh, 2014
