Law: Customs Act, 1969

Section: 32(3)

Customs Act (IV of 1969)--S. 32(3)---Demand notice issued by Deputy Collector Customs---Department (petitioner's) contention was that there was no illegality in the demand notice issued by Deputy Collector Customs under S.32(3) of Customs Act, 1969---Validity---Demand notice though was not in conformity with the language of S.32(3) of the Customs Act, 1969 still did provide the opportunity to the respondent, therefore, substantial justice had been done---Supreme Court remanded the matter to the Appellate Tribunal to decide the same on merits providing the parties an opportunity to place on record the relevant material---Respondent could challenge the authority of the officer issuing the notice or they take such additional pleas before the Appellate Tribunal within parameters of law. JUDGMENT AMIR HANI MUSLIM, J.---Through this Petition, the petitioner has impugned the order of the Sindh High Court, Karachi which has dismissed the Special Customs Reference Applications filed by the petitioner. 2. The only point raised before this Court is that the demand notice issued by Deputy Collector Custom (Appraisement) is in conformity with the provision of section 32(3) of the Customs Act and the High Court has wrongly held otherwise. 3. He contended that the demand notice dated 20-7-2004 seeks explanation before levy of demand. According to him there was no illegality in the notice and the Tribunal as well as the learned High Court did not properly appreciate this aspect. 4. As per the counsel for the respondent, the language of the demand notice was not in accordance with the provision of the section 32(3) of the Customs Act and therefore, he submits that he supports the impugned judgment.…

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