Case Laws / Head Notes / Paras
Customs Act (IV of 1969)---Ss.2(s), 16, 89, 168 & 156(1), Cls. 8 & 89---Imports and Export of (Control) Act (XXXIX of 1950), S. 3---SRO 566(I)/2005, dated 06-6-2005---Smuggling----Seizure and confiscation---Locally manufactured goods alleged to be foreign origin goods---Non-payment of duty and taxes---Customs Department intercepted a container, checking of which resulted into recovery of cloth---Customs Department confiscated the subject goods alleging the same as foreign origin/smuggled cloth---Claim of the appellant/owner was that the seized cloth was locally manufactured---Validity---Local commission was duly appointed on the request of appellant to independently verify the factual position of goods as to whether the confiscated goods were locally manufactured or not---Local Com...
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