Law: Customs Act, 1969

Section: 26A,26(2),29,32,80,80(2),80(3),83,155M,1 93,211

(a) Customs Act (IV of 1969)--Ss. 26A, 32, 80 83-Conducting of audit-Mis-de duration- Checking of goods declaration by the Customs-Clearance for home consumption-Failure to issue show-cause notice-Scope-Appellant imported a consignment of electrical accessories which was duly cleared after payment of duty and taxes-Auditor, Directorate General of Post Clearance Audit, after seven months of the clearance of goods passed re-assessment order through which he changed quantity, description and value of electrical accessories-Validity-Appropriate officer under S.26A of Customs Act, 1969, was required to serve a notice in writing to the person specifying clearly the record required and purpose for which it was required in connection with the audit- No provision in the Customs Act, 1969, permitted conducting the audit on the basis of goods declaration and its corresponding data available in the Customs Data Reservoir-No re-assessment was permitted under S.80(3) of the Customs Act, 1969, once the goods were cleared for home consumption or shipped on board for export-Re-assessment order in any shape/manner by all means fell within the definition of demand notice for recovery of short paid amount of duty and taxes due to commission of inadvertence by the officials of Clearance Collectorate-Such type of recovery could only be created upon passing of an order after issuance of show cause notice under S.32(3) of Customs Act, 1969-No show-cause notice was issued despite mandated under law-Impugned orders were set aside and the appeals were allowed, in circumstances. 2019 PTD 1786; 2019 PTD 1567 and 2018 PTD 2132 ref. 2018 PTD 1273; Assistant Collector of Customs, Dry Port Peshawar v. Messrs Khyber Electric Lamp MFG Co., Ltd., Peshawar 2001 SCMR 838 and Forte Pakistan (Pvt.) Ltd., Karachi v. The Director General of Intelligence and Investigation (Customs and Excise), Karachi and another 2006 PTD 978 rel. (b) Customs Act (IV of 1969)--Ss.26A 155M-Conducting of audit-Requisition of documents- Scope-Legislature through money bill has formed/established the Directorate General of Post Clearance Audit (DGPCA) by inserting S.3DD in the Customs Act, 1969 and their officers have been…

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