Law: Customs Act, 1969

Section: 3DD,14(A),26(2)A,32(1)(2)(3)(A),33,79(1) ,80,83,156(1),180,193,194A(1),195

Law: Constitution of Pakistan, 1973

Section: 13

Law: Customs Rules, 2001

Section: 433,438,442

(a) Customs Act (IV of 1969)- -Ss. 194A, 193 & 180--Appeal to the Appellate Tribunal-Appeal to Collector (Appeals)-Show-cause notice-Scope-Appellant filed goods declaration of imported goods-Goods were cleared after payment of duty and taxes-Deputy Collector of Customs (Appraisement), after lapse of two years, passed re-assessment order through which recovery was created -Appellant filed appeal against the assessment order which was allowed by Collector of Customs (Appeals) on the ground of non-issuance of show-cause notice-Deputy Collector of Customs (Appraisement), thereafter, framed contravention report and Deputy Collector of Customs (Adjudication) issued show-cause notice-Deputy Collector of Customs (Adjudication). passed order-in-original and appeal filed by importer against said order was dismissed-Validity- Proper course of action available with Customs authorities against the order of Collector of Customs (Appeals) was to file appeal before Customs Appellate Tribunal- Customs authorities could not issue show-cause notice and pass order-in-original in the presence of Collector's earlier Order-Only one order had to remain in field, no second order was permitted to pile upon the existing order which had attained finality-Appellate Tribunal allowed the appeal, in circumstances. Messrs Smith Kline French v. Pakistan 2004 PTD 3020 rel. (b)Customs Act (IV of 1969)--Ss. 195, 193 & 194A-Powers of Federal Board of Revenue or Collector of Customs to pass certain orders-Appeal to Collector (Appeals)-Appeal to the Appellate Tribunal-Scope-When the right of appeal was available before the officer of customs under Ss. 193 & 194A, Customs Act, 1969; S. 195 became un-operational and could not be exercised under any circumstance. Messrs World Trade Corporation v. Central Board of Revenue 1989 MLD 4310 and Messrs Paramount International (Pvt.) Ltd. v. FOP and another 2014 PTD 1256 rel. (c) Customs Act (IV of 1969)- -Ss. 26A, 32(3A) & 3DD-Conduct of audit-Jurisdiction-Scope- Appellant. filed goods declaration for imported goods-Goods of appellant were cleared after payment of duty and taxes-Deputy Collector of Customs (Appraisement), after lapse of two…

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