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KAMRAN INDUSTRIES versus COLLECTOR OF CUSTOMS (EXPORTS) 11TH FLOOR, CUSTOM HOUSE KARACHI

Customs Act 1969 Sections 32, 156 (L) (14) and 223 Customs Export Processing Zone Rules, 1981, R3 (2) (3) and (7) Section RA No. 881 (I) / 80, dated 23 8 1980 The provisions of Article 32 of the Constitution of Pakistan (1973), Article 199, the exception to the Criminal Commentary S32, Customs Act, 1969, are of a criminal / criminal nature where a person makes a declaration in the context of customs clearance, and possibly any The financial result cannot be proved. Any justification for any financial consequence on and without its declaration is irrevocable, or about which the person has presented proof of his knowledge or reason that he believes he thought a tax Was not imposed, it cannot be said in any way of imagination that the person mentioned has any knowledge or reason to believe that his declaration / statement was false or inaccurate in any material, especially in section 32 ( 1) A penalty is imposed for any alleged underbelly and misrepresentation where there is no purpose of tax avoidance and where the customs authority has no financial result from such declaration. Would not have the reasons, therefore, appear in Section 32 (1) Under When not justify imposing a fine because of exemptions in the field there was no purpose to avoid any tax. inheritance advocates near Kazi Ahmed lawyer