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COLLECTOR, CUSTOMS AND CENTRAL EXCISE, PESHAWAR versus RAIS KHAN LIMITED


Notification issued by the Customs Act 1969 Section 156 (1) (64) Constitution of Pakistan (1973), Article 185 (3) 21 of the Government 1991, whereby certain goods were brought to Pakistan by sea, land or air. The notification of, clearly indicates that the specified items were forbidden from 21 199 1994. The prohibition contemplated under the notification cannot be considered as an act in the process where the prohibited material was imported in April 1994, long before this notification such imported goods will not be corrupted under any constitution. The designation should not be regarded as a formal process unless such construction was expressly stated by the terms of the Constitution itself, since the notification itself did not make the process practical, hi The Court had discovered that the goods were available. Such notification was not covered and the applicant (s) were required by law. Preparation of processed goods without authorization and defendants' refusal to transport them to Afghanistan, was retained, and leave to appeal was denied.

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