Law: Customs Act, 1969

Section: 25,25A,26A,80,83

(a) Customs Act (IV of 1969)- Ss. 25, 25-A, 26-A, 80 & 83-SRO 659(I)/2007, dated 3-6-2007- Mis-declaration-Prior to completion of assessment, goods declarations were referred for examination and were confirmed by Customs Officials by examination report-Competent authority passed assessment orders under provisions of S.80 of the Customs Act, 1969-Directorate General of Valuation, transmitted view messages to the importer for payment of additional amount of duty and taxes for obtaining clearance-Importer paid those and the inbuilt mechanism of 'WeBoc' passed clearance order; consequent to which the delivery of the consignments were obtained by Clearing Agent-Subsequently, Assistant Director, Directorate General of PCA, purportedly conducted audit of the goods declaration in terms of S.26-A of the Customs Act, 1969; wherein it was observed that the goods in fact fell under PCT 3208.2090 and the benefit of Free Trade Agreement with China under SRO No. 659(I)/2007, dated 3-6-2007, was not admissible and the goods so cleared should have been after payment of 20% customs duty- Directorate General of PCA framed contravention report and show- cause notice was issued to the importer with the allegation that he obtained the clearance of the goods under erroneous PCT-Said act of the importer was held to be falling within the ambit of S.32, punishable under S.156(1)(14) of the Customs Act, 1969-Provisions of S.26-A of the Customs Act, 1969, clearly showed that the appropriate designated officer of customs, empowered by the Federal Board of Revenue for conducting audit of the record of the importer in the manner prescribed by the Board in rules, but no rules were framed/issued by the Board despite insertion of S.26-A through Finance Act, 2006; resultantly, the audit of importer's account/record maintained by him under provision of S. 211 of the Customs Act, 1969, had to be conducted by the Officials of Directorate of Post Clearance Audit or Directorate General of PCA as per the mechanism provided in the section itself-Prior to proceedings with the said exercise appropriate officer appointed for said purpose, had to either summon or give a notice and reasonable time to an…

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