Law: Customs Act, 1969

Section: 2(b),3E,4,79,32,32(1),32(2),32A,32B,79(1 ),80,156(1)(14),168,171

Law: Customs Rules, 2001

Section: 108

Customs Act (IV of 1969)- -Ss.32, 79, 83, 168, 171 156(l)(14)-Qanun-e-Shahadat (10 of 1984), Art. 78-A-Customs Rules, 2001, R. 108-SRO No.450(1)I2001 dated: 18.06.2001-SRO No.499(I)/2009 dated 13.06.2009-Mis-declaration-Clearance of goods-Seizure liable to confiscation- Reasons to be given in writing in case of seizure-Proof of electronic document-Scope-Appellant imported Hair Reduction Laser Machine and filed goods declaration-Customs authorities examined, assessed, cleared and released the consignment of importer-Directorate General of Intelligence and Investigation intercepted the consignment at the out gate and seized it for further scrutiny and examination-Importer was charged for mis-declaration and using fake invoice for clearance of consignment-Previous consignments imported by the importer were also re-assessed at enhanced rate-Directorate General of Intelligence and Investigation contended that it had forwarded an email to the exporter of consignment to verify the genuineness of invoice-Exporter informed that invoice furnished to Customs was not authentic- Collector of Customs ordered for recovery of short paid duty/taxes and imposed personal penalty on appellant-Validity-Customs authorities had assumed higher rate on the basis of an electronic mail wherein the goods were shown on higher rate-Said electronic letter had not been signed by any person neither was same attested as a true copy of the original as per Art. 78-A of Qanun-e-Shahadat, 1984-Appellate Tribunal set aside the order passed by Collector of Customs and allowed the appeal. The Collector of Customs of Central Excise and Land Customs, West Zone, Chittagong v. Imdad Ali 1969 SCMR 708; Collector of Customs v. Messrs China National Water Resources and Hydropower Engineering, Karachi 2010 PTD 343 and Messrs Shahzad Ahmad v. Federation of Pakistan 2005 PTD 23 rel. Customs Act (IV of 1969)--Ss.3-E, 4 168-S.R.O. No. 486(I)/2007, dated 9-6-2007- Jurisdiction of Directorate General of Intelligence and Investigation to seize any consignment-Scope-Federal Board of Revenue (Board) has the power to specify the functions, jurisdiction and powers of Directorate-Board while exercising its power under…

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