Where a consignment was found to contain goods of description other than the one declared falling under separate PCT heading but chargeable to same rate of duty, S. 32 or 32A could not be invoked by virtue of the fact that no false declaration was submitted. No charge of mis-declaration could be invoked on the basis of either transmitting or mentioning erroneous PCT in the goods declaration.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2020 | MESSRS K.B. CORPORATION AND ANOTHER Vs THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 |
Mis-declaration/PCT Heading |