Law: Customs Act, 1969

Section: 32,32A,79,80,156(1),179,181

(a) Customs Act (IV of 1969)---Ss. 32, 32A, 79, 80, 156(1), 179 & 181---S.R.O. 499(I)/2009 dated 13-6-2009---Allegation of misdeclaration of value of imported goods---Offer/option given to importer to redeem consficated goods on payment of all leviable duty and taxes as well as fine equal to customs value thereof---Validity---Redemption fine would be worked out with reference to duty and taxes attempted to be evaded and not on duty and taxes leviable on whole consignment---Federal Board of Revenue in case of Ss. 32 & 32-A of Customs Act, 1969 had no power to issue notification with fixation of pitch of fine under S. 181 thereof---Adjudicating Authority had discretion to impose fine---Fixation of redemption fine on goods or class of goods by Federal Board of Revenue through S.R.O. 499(I)/2009, dated 13-6-2009 was against S.181 of Customs Act, 1969 and without lawful authority---Custom value of goods for fine would be taken as given in S. 179 of the Act---Tribunal modified impugned redemption fine and fixed the same at 35% of evaded duty and taxes. 2004 SCMR 456 ref. Messrs Weave and Knit (Pvt.) Ltd. Karachi v. Additional Collector of Customs 2004 PTD 2981; Superior Textile Mills Ltd. v. FOP 2000 PTD 399; (Adjudication) Karachi Collector of Sales Tax and others v. Superior Textile Mills Ltd. and others PLD 2001 SC 600 and Saleem Raza v. FOP and others 2012 PTD 302 rel. (b) Notification--- ----Notification would be read in harmonious manner. (c) Customs Act (IV of 1969)--- ----S. 156(1)---Penalty, imposition of---Factors essential to be considered by Adjudicating Authority stated. Prior to imposing penalty, the Adjudicating Authority has to take into consideration the profile of the importer and his line of business and the relevant clause of the provision of section 156(1) of the Customs Act, 1969. Indeed the clauses of section 156(1) defined the pitch of penalty and other actions, but none of the clauses is mandatory in nature, it is left to the discretion of the Adjudicating Authority and the Court to impose the penalty defined therein to the extent of "he" or "it" feel appropriate. The Adjudicating Authority is also empowered to let free the…

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