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CRESCENT BOARD LTD. versus COLLECTOR OF CUSTOMS (APPRAISING), CUSTOM HOUSE, KARACHI


Customs Act 1969 Section 18 and 19 Notice Section R676 (1) / 89, 29 29 1989 Constitution of Pakistan (1973), Article 199 Claims to import illegal paper claiming to enforce and restore disciplinary duty. Was not conditional. Duty provided under the provisions of Section 19, Customs Act, 1969, and this exception includes the duty to be a respondent to customs duty, however, the applicant's goods are painted on the surface color or surface. The paper is considered and is not colored paper and thus is responsible for disciplinary duty. The question was not yet imported by the customs authority, colored paper or surface adorned paper, and unless such question was decided Cannot decide on the nature of the matter in the constitutional jurisdiction, the respondent was instructed to To determine the nature of the goods. And then apply the regulatory duty in light of the observations made in the present judgment

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