Law:

Section:

(a) Customs Act (IV of 1969)--- ----S. 79(1)(b)---Pakistan Customs Computerized System, Rules, R.433--Entry for home-consumption or warehousing---Declaration of goods---Declaration of importer for clearance of goods begins with the submission of goods declaration in terns of R.433 of the Pakistan Customs Computerized System Rules read with S.79 of the Customs Act, 1969 which stipulates that goods declaration shall be deemed to have been submitted to customs authorities only when duty and taxes leviable thereon, if any, had been pail in terms of Cl. (b) of subsection (1) of S.79 of the Customs Act, 1969. (b) Customs Act (IV of 1969)--- ----Ss. 32,79,80,81 & 83---Pakistan Customs Computerized System, Rules, Rr.433, 435, 437, 438 and 492---Untrue statement, error, etc.---Mis-declaration of goods---Evasion of tax by making misdeclaration of particulars was only possible through submission of incorrect goods declaration as the examination, the assessment, checking of goods declaration and release of goods by the Customs Officers was only possible when a goods declaration under S.79 of the Customs Act, 1969 read with R.433 of the Pakistan Customs Computerized System Rules was submitted by the importer, otherwise, neither declaration of the importer could be checked or viewed nor goods could be assessed, examined and released by the customs authorities after satisfying themselves about the declaration and payment of leviable tax---Before adjudging the bona fide or mala fide intentions of an importer, mechanism devised in the aforesaid sections of law and rules was to be kept in mind as a whole and before invoking provisions of S.32 of the Customs Act, 1969. (c) Customs Act (IV of 1969)--- ----S.25---Customs Rules, 2001, R.107 (a)---Customs General Order 12 of 2002 dated 15-6-2002, Chapter XIV, S.No. 78-Valuation of imported or exported goods---Enhancement of value ---Department could not bring on record as evidence, any invoice of contemporaneous physical imports for the same type…