Law: Customs Act, 1969

Section: 25(5)(6),32(3A),36,156,156(1),194A

Customs Act (IV of 1969)----Ss. 25(5)(6), 32(3-A), 36, 156 & 194-A---Determination of customs value of imported goods---Short levy of duty and taxes---Transaction of identical goods---Imposition of penalty---Directorate General of Post Clearance Audit, reported that importers, imported consignments and got cleared from customs vide Goods Declaration at a very low value, as compared to the value of similar/identical goods imported by other importers from same source and that importers had caused substantial loss to the Government revenue and national Exchequer, which was a violation of the provisions of S.32(3-A) of the Customs Act, 1969, punishable under provisions of S.156(1) of the Customs Act, 1969---Adjudicating Authority vide order-in-original found that importers had tried to mis-declare the actual value of the goods; and ordered payment of short-levied amount of taxes under S.32(3-A) of Customs Act, 1969---Appellate Authority having dismissed appeal of importers against order of Adjudicating Authority---Consignment was out of charge, when department issued show-cause notice and invoked the provisions of S.32(3-A) of Customs Act, 1969---Departmental Representative could not produce evidence to establish the charges levelled against importers in the show-cause notice---Law did not authorize any Authority to initiate proceedings against any person on the basis of presumption---Section 32(1)(2) of Customs Act, 1969, would not attract, where no allegation had been made that any forged document had been filed, or the goods were released illegally after joining hands with the customs authorities---Where case was neither of a forgery nor of fraud, same would fall within the ambit of S.32(3) of Customs Act, 1969---Provisions of said section were mandatory in nature---In the present case, the show-cause notice was issued after lapse of about 4 years---Such delay in issuance of show-cause notice was exceptional, inordinate and unexplained---Impugned orders were set aside and show-cause notice was vacated, in circumstances. JUDGMENT CHAUDHRY MUHAMMAD TARIQ, CHAIRMAN:---These appeals under section 194-A of the Customs Act, 1969, have been directed against…

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