Law: Customs Act, 1969

Section: 15,32,32A,79,155-1,155-K,156(1)(9),156(1 )(14),156(1)(14A),156(1)(23)(ii),156(1)( 101),156(1)(103)

(a) Customs Act (IV of 1969)--Ss.32, 32-A, 15 & 156(1)(9)-SRO No. 886(I)/2012, dated: 18-07-2012-False statement, fiscal fraud, prohibition of importation and exportation-Scope-Customs department alleged that the consignments of Polyester Fabric were actually shipped from country 'U' instead of 'C' as declared in the IGM (Import General Manifest) and House Bill of Lading provided by Freight Forwarder and that the goods were actually of Indian origin, shipped through country 'U'- Adjudicating officer vide order-in-original imposed penalties upon the importer, Clearing Agent and Freight Forwarder-Validity- Collectorate had allowed the clearance of the consignment after physical examination, assessment and thorough scrutiny-Assessed duty and taxes were paid; as such there was no evasion of taxes and in absence of evasion, no question of applicability of S.32-A, Customs Act, 1969, arose-Fabric was freely importable from India as per Import Policy Order and was not on the banned list-Adjudicating officer had no concrete evidence to believe that the fabric was of Indian origin-SRO No. 886(I)/2012, dated; 18-07-2012 barred the Collectorate of Adjudication from dealing with contraventions wherein no evasion of duty and taxes was involved-Order-in-original was set aside and the appeals were accepted. PLD 1991 SC 630; PLD 1996 Kar. 68; Messrs Kamran Industries v. The Collector of Customs (Export) Karachi and 4 others 2004 PTD 2977; Messrs AL-Hamd Edible Oil (P) Limited and others v. Collector of Customs and others 2003 PTD 552; Pakistan v. Hardcastle PLD 1967 SC 101; Finest Corporation v. Collector of Customs PLD 1990 Kar. 338 and Sikandar and Brothers v. Government of Pakistan PLD 1986 Kar. 3783 ref. Collector of Customs (Exports) and another v. R.A. Hosiery Works 2007 SCMR 1681 rel. (b) Customs Act (IV of 1969)- -Ss.32, 32-A, 156(1)(14) & 156(1)(14A)-False statement, fiscal fraud-Scope-Customs department alleged that the consignments of Polyester Fabric were actually shipped from country 'U' instead of country 'C' as declared in the Import General Manifest (IGM) and House Bill of Lading provided by Freight Forwarder and that the goods were actually of Indian origin,…

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