Law: Customs Act, 1969

Section: 25(2)(b)(iii),156,198,First Schedule

Law: Customs Rules, 2001

Section: 435

Law: Qanun-e-Shahadat (10 of 1984)

Section: 117,121

Law: General Clauses Act, 1897

Section: 24-A

(a) Customs Act (IV of 1969)--- ----Ss. 198 & 156---General Clauses Act (X of 1897), S. 24-A---Customs Rules, 2001, R. 435---S.R.O. No.499(I)/2009 dated: 13.06.2009---Power to weigh and examine goods---Examination of imported goods---Confiscation of goods---Application of judicial mind---Speaking order---Scope---Show-cause notice---Erroneous provision, invocation of---Effect---Appellant imported parts and accessories of motor vehicles---Appraiser opted for examination of the goods prior to assessment---Appraiser completed the assessment through which he changed the PCT Heading of all the items---Principal Appraiser termed the same as an act of mis-declaration and prepared contravention report---Weight of appellant's consignment was found to be 8570 kgs as against declared weight of 7325 kgs i.e. equivalent to 16.99 percent loss to the exchequer---Additional Collector of Customs (Adjudication) converted the contravention report into show-cause notice and ordered for confiscation of imported goods subject to redemption of those upon payment of fine and penalty in addition to determined value of duty and taxes---Validity---Additional Collector of Customs (Adjudication) issued show-cause notice in a very casual and perfunctory manner, without considering that it was a vital document, which should be prepared with utmost care after going through the provisions of Customs Act, 1969 and jurisdiction/powers vested upon him---Department invoked provisions of S. 33, Sales Tax Act, 1990 and S. 148, Income Tax Ordinance, 2001, which contained procedure for collection of advance income tax---Both the said sections were not charging sections for short paid/collected sales or income tax---Show-cause notice having been issued by invoking erroneous/irrelevant provisions was palpably illegal and without power/jurisdiction---Any superstructure built thereupon, no matter how strong it might be, had to crumble down---Appellate Tribunal vacated the show-cause notice and set aside the order passed thereon. 2003 PTD 1275; 2005 PTD 480; 2003 PTD 1593; 2002 MLD 130; 2002 MLD 180; PTCL 2001 CL 558; 1992 SCMR 1898; 2013 PTD 813; 2002 PTD 2457; PLD 1971 SC 61; PLD 1973 SC 236; PLD 1964 SC…

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