Law: Customs Act, 1969

Section: 3,3A,18,19,32,156(1)

Customs Act (IV of 1969)---Ss. 3-A, 18, 19, 32 & 156(1)---Raw material imported under concessionary notification by misdeclaration of its value---Cognizance of such offence taken by Deputy Director Intelligence and Investigation-FBR, Range Office, Multan---Validity---Impugned action taken by such Director was illegal as Intelligence Department was not competent and authorized to take action under S. 32 of Customs Act, 1969---Import documents and GD had been filed at Karachi, where offence of misdeclaration or evasion of tax, if any, took place, thus, Collector of Customs (Adjudication), Multan had no jurisdiction to entertain contravention report or issue show cause notice or pass impugned order---Importing and clearing Collectorate only could take cognizance of evasion of taxes at import stage---Initial action taken by such Director and Collector for being without jurisdiction had rendered entire subsequent proceedings to be ab initio void and of no legal effect---Tribunal set aside impugned order in circumstances. 2004 PTD 2994; 2005 PTD 23; PLD 1971 SC 124; 2006 SCMR 783; 2007 SCMR 729; 2007 SCMR 1835; 2006 SCMR 1713; PLD 1958 SC 104; PLD 1973 SC 326; PLD 2002 SC 630; 2003 SCMR 59; 2004 SCMR 28; 2004 SCMR 1798 and Messrs Capron Overseas's case 2010 PTD 465 ref. Messrs Pioneer Steel Industries (Pvt.) Ltd. v. Collector of Customs, MCC, LMQ Road, Multan and 2 others 2013 PTD (Trib.) 1375; Mansab Ali v. Amir PLD 1971 SC 124; Faqir Abdul Majeed Khan v. District Returning Officer and others 2006 SCMR 1713 and Saeed Farooq v. The State and 2 others 1996 MLD 434 rel. JUDGMENT CH. MUHAMMAD ASGHAR PASWAL, (MEMBER (JUDICIAL)).---This appeal is being directed against Order-in-Original No.27 of 2012 dated 20-11-2012 passed by the Collector of Customs (Adjudication), Model Customs Collectorate, Customs House, Multan. 2. The facts giving rise to this appeal are that Deputy Director, Intelligence and Investigation-FBR, Range Office, Multan received information to the effect that appellant, registered as manufacturer and importer in steel sector with Regional Tax Office, Multan availing the facility of concessionary import of raw material in term of S.R.O.565(I)/2006…

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