AMIR AKRAM versus COLLECTOR OF CUSTOMS (APPEALS), PECH SOCIETY, KARACHI
The appeal for non-submission of the Customs Duty / Penalty Scope Appellant demanded during the approval of the Appeal as per the requirement of Section 195B of the Pakistan Constitution Act, 1969, Article 10A and submission of the demanded duty. Was required and failed to submit the customs duty / penalty demanded during the appeal before the imposed penal appellant Collector of Customs (Appeal), which dismissed the appeal because of such default. The Act, 1969 was a directory and permit in nature, so the appeal could not be excluded only on the basis of the absence of customs duty or fines, though in section 195B of the Customs Act 1969, directing the payment of customs duty Respect for goods that were not under the control of the customs authorities or imposed a fine, but was silent on the delivery of the said statement, provided that the non-compliance flow of the Customs Act, 1969, was positive. Not considered and negative and had a similar directory and not even a mandatory role, let customs authorities apply Ron did not seek customs duty / penalty collection. Neither the appellant nor the collector customs (appellant) instructed the appellant that the right to appeal could not be relinquished before the appeal was rejected for such default as it was stated in Article 10 of the Constitution. The rights reserved under the appeal were allowed to be dismissed
Related judgments — Customs Appellate Tribunal Karachi, 2014
