Law: Customs Act, 1969

Section: 32,32(1),(2),(3),194A,180,193A(3)

Law: Constitution of Pakistan, 1973

Section: 25

(a) Customs Act (IV of 1969)----Ss. 32 (1), (2), (3) & 194-A---Appeal before Appellate Tribunal"- Mis-declaration---Short assessed duty, recovery of---Show-cause notice---Prerequisites---Appellant/importer was served with a show-cause notice by the customs authorities---Allegation against the appellant was that he imported ester of Acrylic Acid attracting customs duty, sales tax but with a view to availing inadmissible benefits of zero percent/exemption from customs duty he mis-declared the imported items as Methyl Acrylate---Customs authorities found the appellant guilty of deliberate mis-declaration and passed an order for recovery of exempted amount of customs duty, sales tax and income tax and Collector of Customs (Appeals) dismissed the appeal of the appellant---Appellant in filing goods declaration had not made any false statement regarding the description, quantity of the goods---Appellant was not charged with allegation of any collusion by the customs authorities, therefore show-cause notice under S. 32(2) of the Customs Act, 1969 could not be acted upon---Validity---Appellant transmitted goods declaration with the Model Customs Collectorate (MCC) of Pakistan Customs Computerized System (PACCS) containing description "Methyl Acryalate" on the basis of commodity name in letter of credit, invoice, B/L, certificate of origin and he incorporated the said information of the Goods Declaration (GD) under Pakistan Customs Tariff (PCT) heading with the exemption of customs duty, Sales tax on the basis of infield notifications and Income Tax against certificate issued by the Commissioner of Income Tax---Software of the Pakistan Customs Computerized System (PACCS) had been designed by the agility in such a manner that upon receipt of the goods declaration the system co- relates each declaration with the corresponding Pakistan Customs Tariff (PCT) heading, the claimed notifications and the exemption certificate, which were fed therein either by the FBR/Project Director or Commissioner of Income Tax at their own and after finding those in accordance with the declaration the system pass assessment/clearance order in exercise of its inbuilt vested authority, such…

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