Case Laws / Head Notes / Paras
Pak-Afghan Transit Trade Agreement, 2010 (‘the agreement’)—Consignments found in excess of the quantities declared at the port of entry—Confiscation of good—Legality—Respondent- company had availed the transit facility pursuant to the Agreement executed between two sovereign States ,.(i.e. Pakistan and Afghanistan)—It is not the case of the department that the consignments were transported in violation of the rules nor that the seals had been tampered with—Only allegation against the respondent- company was that upon examination of the consignments, the consignments of polyester fabric were found in excess of the quantities declared at the port of entry i.e. Karachi—Transit facility was not breached since it is not the case of the depar...
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