Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)----Ss. 25, 80, 81, 168, 216 & 217---Customs Rules, 2001, R.389---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3), 9, 10 & 11---Determination of customs value of goods---Mis-declaration---Confiscation of goods---Maladministration---Complainant, imported a consignment declared as "Yellow Sulphur clay" under H.S. Code 2503.0000---Department disputed the declaration and classified the substance as "Sulphur Powder 99.9% pure (Midas SP.25) covered by H.S. Code 2802.0010---Complainant was issued show-cause on charge of mis-declaration and vide order-in-original the goods were confiscated---On filing appeal by the complainant against order-in-original, Collector (Appeals), accepting appeal remitted the redemption fine and ordered the goods to be released on the basis of the declared value---Complainant filed complaint with the plea that the consignment was firstly detained on the charge of violation of R.389 of the Customs Rules, 2001 and then penalty was imposed on him---Validity---In absence of report from laboratory issuance of show-cause notice to the complainant on the charge of mis-declaration, on the basis of examination report, was absolutely not just---Adjudicating Officer neither supplied the evidence to the complainant nor mentioned it in order-in-original---When sample of substances was referred to the Laboratory, issuance of show-cause and adjudication without availability of any evidence or report from the Laboratory, was departure from the established principles and procedure---Provisions of S.81 of Customs Act, 1969, in such a situation, could be applied to avert delay in release of goods and avoid port and container charges and also to save the complainant from any loss on account of detention of goods---Department could not be absolved of the liability on the ground that action taken in good faith was protected under Ss. 216 & 217 of the Customs Act, 1969 and that it did not constitute maladministration---Colourful exercise of powers without any valid justification, could not be termed as bona fide---Adjudicating Officer having resorted to acts of commission and omission…

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