M/s Reshma Textile Mills Ltd v. Customs Appellate Tribunal

Lahore High Court

ISSUE: Whether penal consequences could be invoked against a person or its agent in absence of constitution of offence of misdeclaration under section 32 of the Customs Act 1969? Analysis: A bare perusal of sub -section (1) of section 32 of Customs Act 1969 indicates its independent existence fo

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