Law: Customs Act, 1969

Section: 3A,3B,3C,3D,4,6,3(g),15,17,32

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)--Ss. 3-A, 3-B, 3-C, 3-D, 4, 6 & 3(g)---S.R.O. No. 486(I)/2007 dated 9-6-2007---Appointment of the Director-General of Intelligence and Investigation for Customs and Central Excise---Director-General Intelligence of Customs and Central Excise, by all means and by any standard was an officer of customs department so approved by law for which the specific notification, that assigned powers was S.R.O. No.486(I) of 2007, dated 9-6-2007---Strong information with regard to mis-declaration, undervaluation and incorrect description of the goods being available exercise of jurisdiction with the regular appraising department and request of the joint inspection was valid, genuine and lawful---Principles. Mazhar Iqbal v. Collector of Customs (Preventive), Karachi and 2 others 2004 PTD 2994 and Shahzad Ahmed v. Federation of Pakistan through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 2 others 2005 PTD 23 distinguished. (b) Customs Act (IV of 1969)--- ---Ss. 17, 15 & 32---Misstatement, understatement and misdeclaration of imported goods---Powers of Directorate of Intelligence and Investigation---Scope---Where there is no doubt to the extent of misstatement, understatement and misdeclaration of goods; law provides ample and wide powers to Directorate of Intelligence and Investigation to stop the clearance of any consignment even if the same was out of charge---Directorate of Intelligence and Investigation, has full powers to investigate even after the process of appraisement by the Customs Collectorate if it has reasons to believe that the goods are rnisdeclared---Principles. Mazhar Iqbal v. Collector of Customs (Preventive), Karachi and 2 others 2004 PTD 2994 and Shahzad Ahmed v. Federation of Pakistan through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 2 others 2005 PTD 23 distinguished. Collector of Customs, Lahore and others v. Universal Gateway Trading Corporation and another 2005 SCMR 37 fol. (c) Precedent--- ----Law enunciated in one applies on the other case only if in the said case the facts and circumstances are the same. (d) Customs Act (IV of 1969)--- ----Ss. 3-A, 3-B, 3-C,…

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