Law:

Section: 3DD,26A,32,79,80,83

(a) Customs Act (IV of 1969)--- ----Ss. 3-DD, 26-A, 32, 79, 80 & 83---S.R.O. No.500(I)/2009, dated 13-6-2009---Mis-declaration---Fourteen consignments were imported documents corresponding to said imports were delivered to Clearing Agent for transmitting goods declaration with the Collector of Customs (Appraisement)---Clearing Agent on the strength of description available on the import documents, transmitted goods declarations accordingly---Out of said 14 goods declaration, 6 were released by the System itself upon that the declarations were correct and true---Rest of the declarations were either selected for examination by the System or appeared on the desktop of the Monitor of the Appraiser---Goods in question, after examination were found in accordance with the declarations and the reports so prepared were posted in the reservoir of the goods declaration for perusal of the Assessing Officer, who passed the assessment order---Clearing Agent, thereafter obtained delivery orders from the shipping company and after paying the dues of the terminals obtained the deliveries of the goods and transmitted those to the warehouse of the importer---After post clearance purportedly an information was received by the office of Collector of Customs, MCC of Appraisement that certain unscrupulous importers were obtaining clearance of goods classifiable under PCT Heading No.8407.9090 on which the leviable amount of duty and taxes, were 20% customs duty---Collectorate MCC of Appraisement on the basis of said information opined that, the present importer, in connivance and collusion of his Clearing Agent, mis-declared the description of the goods in question and caused loss to exchequer in the shape of short payment of duty and taxes, which act fell within the ambit of violation of Ss.32(1)(2), 32-A, 79 & 80 of the Customs Act, 1969 punishable under S.156(1)(14)(14-A) of said Act and framed contravention report; Collectorate issued show-cause notice to the importer---Collector of Customs, thereafter passed order-in-original through which he held the charges levelled in the show-cause notice as established against the importer and ordered the importer to deposit amount…

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