Law: Customs Act, 1969

Section: 15

Customs Act (IV of 1969)--Ss.15 & 32---Constitution of Pakistan, Art. 199---Constitutional petition---Mis-declaration of goods, offence of---Fixation of fine in lieu of confiscation of goods by invoking provisions of paragraph-I, clauses (a) to (g) of table provided in S.R.O. 499(I)/2009, dated 13-6-2006---Pendency of appeal against order-in-original before Appellate Authority---Plea of petitioner was that S.32 of Customs Act, 1969 had been excluded from the purview of S.15 of the same Act, therefore revenue authorities right be directed not to invoke provisions of Paragraph-I, Clauses (a) to (g) of table provided in S.R.O. 499(I)/ 2009 dated 13-6-2009, which otherwise had become redundant---Plea of revenue authorities that petitioner had neither sought such relief in constitutional petition nor raised same before adjudicating authority, therefore, he could raise the same before Appellate Authority before whom his appeal was still pending---Validity---High Court with consent of parties disposed of constitutional petition by directing petitioner to raise such ground before Appellate Authority, who after hearing parties and considering same would decide appeal in accordance with law. ORDER Through instant petition the petitioner has sought following reliefs:-- (a) That fixation of quantum of fine in lieu of confiscation by respondent No.2 for the goods not covered under 2nd Proviso to section 181 of the Act vide S.R.O. 499(I)/2009 dated 13-6-2009 is void, illegal, without jurisdiction and of no legal effect; (b) That S.R.O. 499(I)/2009 dated 13-6-2009 so far as it relates to the fixation of quantum of fine in lieu of confiscation for the offences of mis-declaration etc. in respect of goods not covered under 2nd Proviso to section 181 is void, illegal, and liable to be struck down being violative of the statutory provisions; (c) That re-examination of the goods, drawing fresh representative samples, enhancement of value on the back of the petitioner and declaring the Polypropylene recycled as virgin/prime quality by respondents Nos.3 and 5 and demanding duties and taxes, treating the goods as such are unjustified, void and illegal; (d) That denial or as the…

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