Even with high fines as punishment we still see stories of Pakistan Customs finding importers under-invoicing their imports to reduce their tax payments.

Therefore the government should implement a new law where any importer found involved in under-invoicing would be banned from import business for 10 years. The importer can be given a warning and a fine imposed the first time caught under-invoicing, but if they are found in the same crime again then they should be banned and new importers, given the opportunity to enter the market.

SHAHRYAR KHAN BASEER P.ENGR.

Peshawar.