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DAWN PAPER MART versus DEPUTY COLLECTOR OF CUSTOMS (APPRAISING)


Customs Act 1969 Section 156 (14) PCTHDGs 48 48 and 48 07 Constitution of Pakistan (1973), Article 199 Customs Duty Petitioner imported duplex board (cardboard) and under PCTHDG No. 48 01 Present the interior bills defining the goods as incoming unmanaged boards. It is estimated that ninety percent shipment has been issued to the applicant and after chemical examination ten percent of the goods have been detained to determine the actual quality of the goods which the applicant has used for purchase. Sold the goods where the applicant had received the showcase notice stating that the duplex board was found on the imported goods and without the quota duplex board as the applicant had announced and hence the PCT Goods should not be inspected under HDG No. 48 07. The applicant asked for a copy of the Chemical Examiner's report which was allegedly never provided to him. \ n \ r \ n \ r \ n

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