Law: Customs Act, 1969

Section: 80,179,206

Customs Act (IV of 1969)--Ss.80, 179 206-Correction of errors-Principle-Adjudication order-Revising of findings-Importer was aggrieved of ˜Audit Observation / Contravention report made by authorities regarding goods in question after the same had been cleared under S.80 of Customs Act, 1969-Plea raised by importer was that the authorities adding a new para in Original Adjudicating order and reversed original findings on the plea of ˜clerical mistake- Validity- Authorities were only empowered under S.206 of Customs Act, 1969, to correct any ˜clerical or arithmetical error but Additional Collector reversed the conclusion and findings of original Adjudication Order and added a fresh new para into operative part under the garb of S.206 of Customs Act, 1969, as ˜clerical omission- Such action of authorities did not fall under umbrella of bona fide error for issuance of ˜corrigendum of S.206 of Customs Act, 1969- Second Order-in-Original passed by authorities was illegal, without lawful authority and jurisdiction- Adjudicating Officer, under S.179 of Customs Act, 1969, became ˜functus officio once he / she had passed any order, therefore, could not change verdict / conclusion of his / her own order- Mere naked eye inspection of photo images after clearance of goods, could not be made basis to determine PCT Heading of goods imported, which were made of different design / different material / yarn- In presence of SAFTA Certificate and assessment finalized by appropriate Assessing Officer under S.80 of Customs Act, 1969, and also keeping in view the practice of assessment of goods in question, there was no substance in ˜Audit Observation / Contravention report of authorities, as the same was based on presumption after clearance of goods- Customs Appellate Tribunal set aside revised assessment orders passed by authorities after clearance of goods, as the same were passed in arbitrary and capricious manner-Appeal was allowed, in circumstances. Special Customs Reference Application No. 157/2008, S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adjudication-I) and others; 2016 PTD 1096; 2018 SCMR 359 and 2018 CLC 1505 and Paramount Internationals…

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