Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32 & 156(1)(14)---Mis-declaration by exporter---Summary adjudication---Non-issuance of show-cause notice---Appellant/exporter had mis-declared the weight of exported material in terms of S.32 of Customs Act, 1969 punishable under S.156(1)(14) of Customs Act, 1969---Appellant who filed application for summary adjudication, had alleged that no show-cause notice was issued to him---Validity---Matter in issue was quite in the knowledge of the appellant, and no bias had been created against him for non-issuance of show-cause notice---Generally, in case of summary adjudication, the show-cause notice was given verbally---Appellant had already complied with the order passed by Adjudicating Officer---Contention of the appellant with regard to non-issuance of show-cause notice, was devoid of any force, as no bias was created against him. JUDGMENT CH. IMRAN MASOOD, MEMBER JUDICIAL.---This decision disposes of appeal filed against Order-in-Appeal No. 413 of 2010 dated 31-12-2010 passed by the Collector of Customs (Appeals) Lahore. 2. Brief facts of the case are that the appellant filed Shipping Bill No. LEXPSB-476 dated 11-8-2010 EGM No.5307 dated 10-8-2010 for export of dry fruits through Customs Clearing Agent Messrs New Globe Shipping Services, Lahore. On physical examination, it was revealed that the 7155 Kgs. weight of the consignment was found to be excess. The value of the goods was declared as Rs.829835. Since the difference between ascertained and declared weight was more than 05%, thus the exporter has mis-declared the weight in terms of Section 32 of the Customs Act, 1969 punishable under section 156(I)(14) ibid. As a consequence of adjudication, the adjudicating officer decided the case against the appellant. Aggrieved by the said order the appellant filed the appeal before the learned Collector (Appeals) who also dismissed the same. Hence this appeal. It is contended by the learned counsel for the appellant that the impugned order is against the law and facts as it has been passed without application of mind. It is further contended that the declaration of lesser weight does not affect any revenue, prohibition or restriction…

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