Law: Customs Act, 1969

Section: 79(1),155-E,196

Customs Act (IV of 1969)--- ----Ss.79(1), 155-E & 196---Import Policy Order [2007-2008], Appendix "A" Part-II, Sr.II---Notification S.R.O. No.407(1) dated 3-6-2009---Reference to High Court---Unique User Identifier---Show cause notice, non-receipt of---Importer assailed orders passed by authorities on the plea that no show cause notice was issued to him---Validity---Every information including show cause notice or adjudication orders could be transmitted through customs computerized system using a Unique User Identifier issued to a registered user by customs authorities---Transmission of such information, in absence of proof to the contrary was sufficient evidence that registered user, to whom Unique User Identifier was issued, had transmitted such information---Importer attempted to raise false plea of non-service of show cause notice by ignoring provision of S. 155-E of Customs Act, 1969, whereas no plausible explanation had been offered, which could justify mis-declaration on the G.D.---Importer, besides evading duty and taxes, made an attempt import explosives/fire crackers, which were banned under serial No.11, Part-II, appendix "A" of Import Policy Order 2007-08---Option to get such goods redeemed was not available for import in terms of notification No. S.R.O. No.407(I) dated 3-6-2009, which had rightly been declined by authorities---Order passed by Customs Appellate Tribunal did not suffer from any factual or legal error---Reference was disposed of accordingly. Yasir Enterprises v. Model Customs Collectorate 2009 PTD 1880 ref. JUDGMENT AQEEL AHMED ABBASI, J.---This Special Customs Reference Application has been filed against the order of the Customs, Central Excise and Sales Tax Appellate Tribunal dated 10-3-2010 in Customs Appeal No.K-164/2008/1980, whereby the following questions, said to be questions of law, arising from the impugned order, have been proposed for the opinion of this Court. (1) Whether on the facts and in the circumstances of the case, the show-cause notice is required to be issued under the law? (2) Whether in the circumstances of the case, the show-cause notice either electronically or through hard copy has been issued to the…

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