Law: Customs Act, 1969

Section: 25

(a) customs Act (IV of 1969)---Ss. 25, 79(1) & 81---Mis-declaration of origin and value of imported goods---Goods declared of China origin alleged by Authority to be of Japan origin requiring assessment at higher values as compared to China origin---Order-in-original enhancing declared value of goods upheld by Appellate Authority---Validity---No data or evidence available on record in support of impugned enhancement of value made without any reason---Importer by producing Bill of Lading, certificate of origin issued through combined declaration under FTA packing list, commercial invoice as evidence had proved subject goods to have been imported from China---Alleged offence could not be attributed to importer in absence of element of mens rea caused by him---Declaration/statement made by an importer under bona fide belief or in presence of any department practice or interpretation in vogue or view held by departmental officers would not be mis-declaration in terms of S. 32(1) of Customs Act, 1969---Tribunal set aside impugned orders and show cause notice for being arbitrary and suffering from inherent legal infirmities. Lt. General (Retd) Shah Rafi Alam v. Lahore Race Club 2004 CLD 373; Khalid Qureshi v. UBL 2001 SCMR 103; East West Steamship v. Queen Land insurance PLD 1963 SC 663; Sahibzada Sharfuddin v. Town Committee 1984 CLC 1517; Abida Rashid v. Secretary, Government of Sindh PLD 1995 Kar. 587; Assistant Director v. B.R. Herman Mohata Ltd. PLD 1992 SC 485; Central Insurance v. CBR 1993 SCMR 1232 and Messrs Muller and Phipps Pakistan (Pvt.) Ltd. v. The Collector of Sales Tax Enforcement LTU, Karachi 2010 PTD (Trib.) 1787 ref. 2007 PTD 1493 rel. (b) Customs Act (IV of 1969)----S. 32(1)---Declaration of goods made under bona fide belief or in presence of departmental practice or interpretation in vogue---Effect stated. Statement or declaration made under bona fide belief or in presence of any departmental practice or interpretation vogue or view held by the departmental officers shall not be a mis-declaration within the contemplation of subsection (1) of section 32 of the Customs, 1969. The matter of interpretation is also not a matter of mis-declaration.…

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