Law: Customs Act, 1969

Section: 14,14-A,32(1),79(1),196

Customs Act (IV of 1969)----Ss. 14, 14-A, 32(1), 79(1) & 196--Attempt to evade tax--Reference-- Mis-declaration--Fraud--Dispute was with regard to declaration of goods made by importer and customs authorities alleged the same not to be a partial mis-declaration rather, a fraud--Validity--Penalties under taxing statutes were generally imposed with respect to attempts at evasion of taxes rather than the eventuality of evasion having taken place--Importer did all he could have possibly done in his ambit to willfully mislead customs authorities by mis-declaration, mis-description, undervaluation and concealment in order to avoid payment of legitimate duties--Importer was successful in having goods released and walking away quietly from the crime scene with the hope that his act would go undetected--High Court declined to give treatment prescribed under S. 79(1) of Customs Act, 1969, as the same was available to an honest and innocent importer and law had shown him door of S. 32(1) of Customs Act, 1969--Unless extenuating circumstances existed, decision of the officer merely on mercy and leniency grants without assigning any reason as if the discretion of imposing fine in lieu of confiscation was capricious, arbitrary, devoid of rules of reason or principles of natural justice or where condition precedent for such exercise was not fulfilled--Discretion exercised by the customs officer should not be interfered with--High Court decided questions in favour of customs authorities--Reference was allowed accordingly. Pfizer Laboratories v. Federation of Pakistan and others PLD 1998 SC 64; Eastern Rice Syndicate v. Central Board of Revenue PLD 1959 SC Pak 364; Collector Customs v. Haji Ahmedullah and Co. PLD 2005 SC 461, Baba Khan v. Collector of Customs 2000 SCMR 678; Abu Bakar Siddique v. Collector Customs 2006 SCMR 705 and Rohtas Industries v. SD Agarwal AIR 1969 SC 707 ref. THIS JUDGMENT DELIVERED BY: ZULFIQAR AHMAD KHAN, J.--By this common judgment we intend to dispose of Special Customs Reference Applications Nos. 332/12 and 333/12. The aggrieved Applicant has, proposed the following identical questions of law in both the references for the opinion of the Court.…

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