Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32, 129, 156(1)(9)(43)(69)(90), 181, 193-A & 194-A---Misdeclaration---Confiscation of non-declared excess quantity of imported goods---Customs staff our examination of imported goods found 25200 yards of imported polyester fabrics in excess of the quantity as declared by the importer in violation of S.129 of the Customs Act, 1969 attracting the provisions of S.32 of the Act---Deputy Collector Customs vide order-in-original ordered outright confiscation of the non-declared excess quantity of polyester fabric---Collector Customs (Appeals) modified order-in-original to the extent that the importer was given an option under 5.181 of Customs Act, 1969 to redeem the confiscated goods against payment of redemption fine---Validity---Goods were loaded on the basis of weightage, which was mentioned in the Bill of Lading as well as in the invoice and not on the basis of measurement---Only thing on the basis of which cage had been based was that there was a difference in the yardage as per physical examination---Once the Customs staff demanded assessment to be made on the basis of weight, then the measurement was not required as was done---No case of misdeclaration, was established in circumstances---No illegality or impropriety had been pointed out---Description of goods was the same as per ATTI, number of packages were the same, weight was the same and the only difference was of yardage---No discrepancy was found in the description of the goods, marks and numbers of package---No ban, restriction on the transit of seized cloth under any notification as required under S.129 of Customs Act, 1969 was imposed---Importer had fulfilled all the requirements and filed the due documents for clearance of the goods wherein no discrepancy with regard to description, quantity and weight was reported---Provisions of Ss. 128 & 129 of Customs Act, 1969 were not invokable---Impugned orders were set aside and penalty imposed on the importer as well as redemption fine imposed on goods, was remitted in circumstances. JUDGMENT GULAB SHAH AFRIDI, MEMBER (JUDICIAL).---This appeal filed by Messrs Sallm Seruj Limited and another (appellants herein) is against…

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