Law: Customs Act, 1969

Section: 32,156(1),156(4),194(A)

(a) Customs Act (IV of 1969)--- ----Ss. 32, 156(1) 156(4)---SRO No.568(I)/2014, dated: 26-06-2014---Mis-declaration---Absence of mala fide---Effect--- Collector of Customs (Adjudication) confiscated the goods of appellant on the ground that he had claimed benefit of SRO No.568(I)/2014, dated: 26-06-2014 despite being inadmissible, with intent to cause loss to national exchequer---Validity had not claimed benefit under SRO No.568(I)/2014, dated: 26-06-2014 whereas he had mentioned HS Code 9338 due to inadvertence/human error of pressing wrong key, which by all means had to be construed as an error and not a mala fide act---Mens rea and actus reus were missing in the case had not done any wrongful deed coupled with mens rea which could attract criminal liability under the provisions of S.32, Customs Act, 1969---Bona fide of appellant was established from the fact that he while transmitting goods declaration had informed the officials to conduct 100% examination, to check all the aspects including quantity, origin, PCT, description, value, weight, valuation ruling because its shipper had not intimated to him these correctly and he transmitted GD on the basis of his best knowledge---Appellate Tribunal set aside the order passed by Collector of Customs (Adjudication) and allowed the appeal. 2003 PTD (Trib.) 293; 2002 MLD 1980 and 2014 PTD 1615 ref. (b) Customs Act (IV of 1969)--- ----S.194A---Appeal to Appellate Tribunal---Limitation---Delay---Sufficient cause---Scope assailed order of Collector of Customs (Adjudication) whereby he had confiscated the goods imported by appellant---Appeal filed by appellant was barred by time and the reason assigned by the appellant for delay in filing appeal was that he was infected with chikungunya virus and was advised by the doctor to take complete rest for a period of two months had produced medical certificates issued by the concerned doctor---Validity---Movement of the infected person while suffering from chikungunya virus came to zero due to pain in joints and high fever and the only cure was complete rest, which the doctor had advised to the appellant had done the needful when he was able to move, therefore, delay in filing…

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