Law: Customs Act, 1969

Section: 32

(a) Customs. Act (IV of 1969)--Ss.32, 129 & 156(1)(14)(64)---Afghan Transit Trade Agreement, 1965---Public Notice No.16/2000(A) dated 30-09-2000---Untrue statement, error, etc. ---Afghan Transit Trade Invoices were filed declaring the goods ails `white paper'---On physical examination, goods were found to be `ctarette paper' meant for use in manufacturing of cigarettes, not white% paper meant for writing purposes---Description of cigarette paper wags declared in GDs and omission in Afghan Transit Trade Invoices constituted an offence in terms of S.32 and S.129 of the Customs Act, 1969, punishable under Cls.(14) and (64) of S.156(1) of the Customs' Act, 1969---Validity---Contention of Department that omission disqualified the goods for transit was not maintainable---Customs at the Port had explained that "these consignments were not subject to examination by the selectivity criteria of the computer system at the port of entry, but, 'all the consignments were examined at the port of exit"-Such explanation was not plausible because, while allowing transit, GDs and Afghan Transit Trade Invoices were simultaneously filed in accordance with the requirements of Public Notice No.16/2000(A) dated 30-9-2000---Data entry operator was required to feed all the particulars of the GDs and Afghan Transit Trade Invoices, and make the required corrections, if any---In case of discrepancy, the documents were returned to the Clearing Agent for necessary corrections---Appraisement staff in the Customs House and the Customs examination staff at the port were similarly required to identify discrepancies, if any---Failure of the Customs at the Port to identify the discrepancy involved in the material particulars of transit goods through all stages of Customs process reflected neglect and inefficiency on their part. Writ Petition No.443 of 2000 rel. (b) Customs Act (IV of 1969)--- ----Ss.32, 129 & 156(1)(14)(64)---Afghan Transit Trade Agreement, 1965---Untrue statement, error, etc.---Cigarette paper---Omission of such paper in the Afghan Transit Trade Invoices but declared in GDs---Detention of goods by the Customs Authorities with the perception that there was no cigarette…

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