Law: Customs Act, 1969

Section: 25,25(4),25A,25A(2),26,32,32(1)(2),79,80 ,80(2),80(3),193,194(A),195,202,clause(1 4) ofsection156(1),

Law: Sales Tax Act, 1990

Section: 3,6

Law: Income Tax Ordinance, 2001

Section: 148(1)

Law: Constitution of Pakistan, 1973

Section: 4,4(2)

(a) Customs Act (IV of 1969)--- ----Ss. 25, 25-A, 32, 79 & 80---Misdeclaration---Appellant/importer, was alleged to be involved in import and clearance of consignment of imported goods on under-assessed value in violation of relevant Valuation Ruling---Appellant was also alleged, to have resorted to file into-bond Goods Declaration for warehousing of commodity avoiding application of relevant Valuation Ruling and managed to get the goods subsequently ex-bonded on the same lower values causing a colossal loss to Public Exchequer---Previously another Valuation Ruling was issued by the Valuation Directorate, wherein value of the commodity was determined at US dollar 1.44/Kg, which subsequently was set aside and fresh revised Valuation Ruling was issued wherein customs value of commodity was determined at US Doller 2.60/Kg---Collector of Customs (Adjudication) vide order-in-original found appellant guilty of mis-declaration including non-application of relevant valuation ruling---Validity---Appellant's subject consignment was accordingly processed under the prescribed Rules and statutory obligations after complying the previous Valuation Ruling and the consignment was allowed into-bond---Later on, the subject goods were ex-bonded in accordance with proper procedure of law and clearance made by the clearance Collectorate---Show-cause notice was issued against the appellant; after the lapse of near about 6 months, wherein the allegations were attributed against the appellant that he, with the active connivance and collusion with the Clearing Agent and Assessing Staff, by clearing consignment at under-assessed value through non-applicable Valuation Ruling avoided thereby the Government legitimate revenue---When the allegation of mis-declaration had been attributed against the appellant/ importer, responsibility of the department was to comply with the proper provisions of law and invoke the same with its true letter and spirit---Before invoking the provisions of S.32 of the Customs Act, 1969, prima facie, element of mens rea did not exist---Re-assessment under S.80(3) of the Customs Act, 1969 after release of the goods was permitted only after calling for the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492