Law: Customs Act, 1969

Section: 32,32(2),79,223,32(3),32(3A)32(3)&32(3A)

Law: General Clauses Act, 1897

Section: 24A

(a) Words and phrases--- ----"Plant"---Definition. Collector of Customs (Appraisement) Karachi and others v. Fauji Fertilizer Co. Ltd. PLD 2005 SC 577 rel. (b) Customs Act (IV of 1969)--- ----S.32----"plant" and "other appliances"---What includes---Plant in combination with other appliances in the business effectuated and perpetuated the trade commerce in question---Induction or introduction of plant should be deemed to be such that they were placed in a position for service or use in the business---Catalyst, Epoxy Grout, especiality paints, dump trucks, fiber cans, roving bobbins, drawings, designs charts, pre-fabricated building structures, PVC Conduit pipes, Housing Electrical Wiring, etc. imported either for initial installation, balancing, modernization, replacement or expansion were either equipment or a part of the plant. DG. Khan Cement Company Ltd. v. Deputy Collector of Customs, Appraisement, Group-VII, Custom House, Karachi 2003 PTD 986; Aisha Steel Mills Ltd. v. Federation of Pakistan and others 2011 PTD 569; Moro Textile Mills Ltd. v. Central Board of Revenue 2007 PTD 60 and Scientific Engineering House (Pvt.) Ltd., v. Commission of Income Tax AIR 1986 SC 388 fol. (c) Words and phrases--- ----"Equipment"---Definition. (d) Customs Act (IV of 1969)--- ----S. 32---General Clauses Act (X of 1897), S.24-A---Recovery of short levied customs duties---Non-speaking adjudication orders---Natural justice, principles of---Scope---Appellant was charged for mis-declaration---Contention of the appellant was that impugned order, in-original was illegal as the same was non-speaking and did not address all the issues put forth by him---Validity---Impugned order by the Adjudication Officer suffered from want of application of mind to the various submissions made before them at length by appellant---Respondent was not enjoined to fully dilate upon the legal and factual issues raised and agitated before him by the appellant, therefore impugned orders so issued by adjudicating authorities had not considered as "speaking orders"---Sketchy, slip-shod and unreasoned judicial order was not sustainable under law---Judicial order must be a "speaking order" reflecting the…

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