Law: Customs Act, 1969

Section: 85,12,13,32,80,81,86,87,88,89,90,91,92,9 3,94,95,96,97,98,99,100,101,102,103,104, 105,106,107,108,109,110,111,112,113,114, 115,116,117,118,119,111(C),156(1),194A,7 9(1)

Law: Central Excise Rules, 1944

Section: 10

Law: Sea Customs Act, 1878

Section: 112

(a) Customs Act (IV of 1969)----Ss. 85, 12, 13, 80, 81, 86, 87, 88, 89, 94, 104 & 105---Application for warehousing---Warehousing of goods---Procedure---Goods were either warehoused in Public Bonded Warehouse under S. 12 of Customs Act, 1969 or Private Bonded Warehouse under S. 13 of Customs Act, 1969 goods declaration, for warehousing, had to be filed under S. 85 of Customs Act, 1969 in the format of prescribed goods declaration for warehousing---In case of liquid items like oils, petroleum, molasses etc., which were stored in tanks, tanks were declared as warehouses---Upon filing of application, assessment was made for duty and taxes under S. 80 or 81 of Customs Act, 1969 in all aspects for levy of duty and taxes to be paid at the time of clearance as defined in S. 84 of Customs Act, 1969---Importer had to submit a post-dated cheque and indemnity equivalent to amount of duty and taxes---In case of change of duty, goods declaration was re-assessed on basis of altered duty and a new indemnity bond would be executed in accordance with S. 86 of Customs Act, 1969---Goods once assessed for duty and taxes, were forwarded to ,warehouse in terms of S. 87 and upon receipt, the same were examined by warehouse-keeper and then had to be returned to appropriate officer under S. 88(1) of Customs Act, 1969---Goods were to be warehoused in manner prescribed in S.89 with exception given in S. 94 of Customs Act, 1969--Importer could obtain clearance of warehouse goods after filing ex-bond goods declaration under S. 104 of Customs Act, 1969 for home consumption after payment of assessed duty and taxes---In case of clearance of warehouse goods for export, warehouse owner had to file goods declaration for export under S. 105 of Customs Act, 1969 without payment of duty and taxes but subject to payment of all rent or other charges. (b) Customs Act (IV of 1969)----Ss. 131, 104, 105 & 106---Clearance of warehoused goods for export---Importer fled several Goods Declarations for, export under S.131 of Customs Act, 1969 and not under Ss.105 & 106 of the Act--- Contention of importer was that supplies made were duty-paid, for consumption of Pakistan Navy's vessels---Importer…