Law: Customs Rules, 2001

Section: 298,307-E(4)

Law: Customs Act, 1969

Section: 16,32(1),32(2),32(a)

(a) Administration of justice----Proper place of procedure in any system of administration of justice is to help and not to thwart the grant of their rights to people---Technicalities have to be avoided unless essential to comply on grounds of public policy. PLD 1963 SC 382 rel. (b) Interpretation of statutes--- ----Statute is understood to be directory when it contains matter merely of direction, but not if the directions are followed by an express provision to the effect that in case of default to follow said provision, action shall be null and void. Niaz Muhammad Khan v. Mian Fazal Raqib PLD 1974 SC 134 rel. (c) Customs Rules, 2001--- ----R.298---Duty and tax remission for export scheme---Approval for availing benefit---Procedure---Person desirous of availing the facility of Duty and Tax Remission for Export Scheme (DTRE) submitted an application for obtaining DTRE approval on the basis of specific export or supply contract or order, Collector, who, after going through the application and recommendations of the processing authorities approves the application for import of goods to be utilized in the manufacture of goods for export without payment of leviable Customs duty and taxes on the said item notified in the Pakistan Customs Tariff. (d) Customs Act (IV of 1969)--- ----Ss. 32(1)(2) & 32(a)---Customs Rules, 2001, Rr. 298 & 307-E(4)---Mis-declaration---Act contrary to the promise---Doctrine of promissory estoppel, benefit of---Scope---Appellant obtained approval of Duty and Tax Remission for Export Scheme (DTRE) for the importation of zinc for the manufacturing of sanitary fitting for export---Appellant imported zinc but exported copper coated wire instead of sanitary fitting---Customs authorities found the appellant guilty of misusing and abusing the facility of DTRE and causing loss to public exchequer of regulatory duty---Appellant was served with show cause notice on account of mis-declaration and fiscal fraud---Additional Collector of Customs through impugned Order in Original ordered for confiscation of seized goods, imposed penalty and also recommended for cancellation of DTRE approval along with initiation of recovery proceedings---Appeal…