Law: Customs Act, 1969

Section: 15

(a) Customs Act (IV of 1969)--Ss. 168 & 15---Pakistan Petroleum (Refining Blending and Marketing) Rules, 1971, R.38---Seizure of imported consignment of petroleum product (Waste Oil/petroleum residue)---Classification of petroleum products---Determining factor---Consignment was allegedly found to be misdeclared and restricted/banned item---Reports of all the recognized laboratories indicated that flash point of the product in the imported consignment was more than 54% which made the petroleum product as HSD---Importer at the time of the import, was aware of the product which he imported, he had classified the consignment under wrong head, to escape duty and get the consignment cleared, without being an industrial importer and without the approval of the Ministry of Petroleum---Held, importer had imported as substandard product (HSD), misdeclared the goods, imported the consignment without being eligible for such import and had failed to seek approval of the Ministry of Petroleum---Consignment, in circumstances, was rightly seized and impugned action of the Customs Department was unexceptionable---Principles. Nasir Ahmed v. The State 1981 PCr.LJ 594 and Central Board of Revenue and another v. Khan Muhammad PLD 1986 SC 192 ref. (b) Administration of justice--- ----Court proceedings---Presumption of correctness---Scope---Presumption of correctness was attached to the court proceedings---Court proceedings could not be nullified merely because the party or its counsel had recorded statement to the contrary or filed an affidavit. Fayyaz Hussain v. Akbar Hussain and others 2004 SCMR 964 fol. (c) Customs Act (IV of 1969)--- ----S. 168---Seizure report---Requirements---Law requires that time, date and place be mentioned in the seizure report----Principles. (d) Customs Act (IV of 1969)--- ---Ss. 168 & 15---Pakistan Petroleum (Refining, Blending and Marketing) Rules, 1971, R.38---Import of consignment as waste oil (petroleum residue)---Seizure of imported consignment---Classification of petroleum product---Determining factor---Consignment was allegedly found to be misdeclared and restricted/banned item---Contention of the importer was that samples of the petroleum…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492