Law: Customs Act, 1969

Section: 30, 32, 194A

Law: Contract, Act, 1872

Section: 60

Customs Act, 1969 (IV of 1969)------Ss. 30, 32 & 194-A--Question of levy and payment of customs duties--Wrong act or fraud--Unlawful removal of consignments--Entitlement to seek shelter--One cannot be allowed to take advantage of his wrong act or fraud played by him and in fact applying the law applicable to the lawfully taking away of consignments from bonded warehouse, if applied in such cases, would amount to placing a premium on fraud played by an importer involved in the act of smuggling--Held: Petitioner was found indulging in the act of unlawful removal of consignments with a view to evade the payment of customs duties and charges he would not be entitled to seek shelter--Appeal dismissed. [P. 101] A & BCustoms Act, 1969 (IV of 1969)------S. 32--Constitution of Pakistan, 1973, Art. 185(3)--Limitation for issuance of show-cause notice--Illegal removal and evasion of custom duty--Determination--Spirit behind law of limitation--Lapse of time does not extinguish the right but it only bars the remedy--After detection of wrongful act of the petitioner, he had opted to pay the duties and charges as demanded or likely to be demanded is legally estopped--Recoveries were barred by time and therefore, he would be entitled to refund of such amounts--Held: Equities do not lean in favour of petitioner and impugned does not warrant any interference by Supreme Court--Leave refused.[Pp. 103 & 104] D & FContract Act, 1872 (IX of 1872)------S. 60--Discretion of the creditor--When the debtor omits to intimate to creditor at the time of making payment of amount towards repayment of several outstanding loans/debts against him then it is the discretion/choice of creditor to appropriate such towards adjustment of any lawful debt due and payable irrespective of the fact that recovery of such debt has become barred by law of limitation for the time being in force. [P. 104] ELimitation------Recovery of customs duty--Law of limitation--If a person who is liable to make payment of customs duty and other charges, the recovery whereof has become barred by law of limitation as provided in any statute, acknowledges and undertakes in writing to make payment--Held: Period…