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FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S — 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S
Subject matter
Tax & Customs
Provisions referred to
S. 32---M; S. 32; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.32---Mis-declaration---Incorrect PCT heading---Scope---Citation of particular PCT (Pakistan Customs Tariff) heading in the goods declaration does not amount to mis-declaration within the meaning of S. 32 of Customs Act, 1969.

Other judgments reported in 2022 PTD

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