Law: Customs Act, 1969

Section: 32(1),32(2),32(A),79(1),179

Customs Act (IV of 1969)--- ----S. 179---Pecuniary jurisdiction of Assistant Collector Customs---In the present case, customs duty and taxes involved were Rs.5,40,084, whereas under S.179 of Customs Act, 1969 the Assistant Collector Customs, who passed the order-in-original, had power to adjudicate a case wherein involvement of duty and taxes was less than Rs.5,00,000---Assistant Collector Customs, in circumstances, had no jurisdiction; and not competent to issue show-cause notice and pass order in the matter---Power vested in any Authority, could only be exercised by that very Authority; in default whereof, the entire action would be without jurisdiction and void ab initio; and of no legal effect---Things required by law to be done in certain manner as prescribed by law, was to be done accordingly---Where the mandatory condition of exercise of jurisdiction by a court, Tribunal or authority, was not fulfilled, then the entire proceedings would become illegal; and all subsequent orders would be without jurisdiction---Requirements, of law were absolute and violation of the same would invalidate the whole procedure---Imposition of redemption fine and penalty on the importer was very harsh; same were ordered to be remitted; and orders passed by the Customs Authorities, were modified to that extent only, in circumstances. Government of Sindh v. Nizakat Ali 2011 SCMR 592; M. Hussain Shah v. Abdul Qayyum 2011 SCMR 743; WAWA Garments Industries (Pvt.) Ltd. Karachi's case 2011 PTD (Trib.) 2557; Azhar Hussain Gillani v. Chief Election Commissioner 2011 CLC 1109; Aluminum Processing Industrial International (Pvt.) Ltd. v. Pakistan 2011 PTD 2128; Victor Electronic Appliances Industries (Pvt.) Ltd. v. Habib Bank Ltd. 2011 SCMR 806; Munir Hussain Bhatti Advocate v. Federation of Pakistan PLD 2011 SC 407; Muhammad Hussain Shah v. Abdul Qayyum 2011 SCMR 743; Kamran Industries v. Collector of Customs Export PLD 1996 Kar. 68; PLD 1995 Kar. 587 and Messrs Khyber Tractors (Pvt.) Ltd. v. Government of Pakistan PLD 2005 SC 482 ref. ORDER TAHIR ZIA (MEMBER JUDICIAL-II).---By this order, I intend to dispose of Customs Appeal No.K-1305/2015 filed by the appellant against…

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