| Citation(s) |
|---|
| 2021 SLG 688 2021 SLD 688 2021 PTD 384 |
Customs Appellate Tribunal
Custom Appeal No. K-1164 of 2018, decision Dated:16-12-2019, Date of hearing: 10-10-2019.
JAHANZAIB WAHLAH, MEMBER, JUDICIAL-III
Nadeem Ahmed Mirza, Consultant for Appellant.Nemo, for
Respondent No. 1 and Asif, A.O. for
Respondents Nos.2 to 5.
Custom Appeal No. K-1164 of 2018, decision Dated:16-12-2019, Date of hearing: 10-10-2019.
JAHANZAIB WAHLAH, MEMBER, JUDICIAL-III
Nadeem Ahmed Mirza, Consultant for Appellant.Nemo, for
Respondent No. 1 and Asif, A.O. for
Respondents Nos.2 to 5.
M/S M.I. TRADERS, LAHORE AND ANOTHER VSTHE PRINCIPAL APPRAISER (R&D) AND 4 OTHERS
Law: Customs Act, 1969
Section: 2(a),25,25A,80,186,155Q,186,193A,195,202
Law: Customs Rules, 2001
Section: 438,442
(a) Customs Act (IV of 1969)-- --Ss. 80, 186 202--Customs Rules, 2001, R.438--Cleared goods--detention--Lawful imported / cleared consignments after payment of leviable duty and taxes on the strength of assessment order passed by authorities under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001, cannot be detained under any pretext by any officer of customs--Customs authorities are only authorized to take action for issuance of detention notice in terms of S.202 of Customs Act, 1969, once amount alleged to have been evaded has been finally adjudicated and decided against the person--Procedure and mechanism provided in S.202 of Customs Act, 1969, is entirely independent of any action taken in terms of S.186 of Customs Act, 1969. Muhammad Ali v. FOP 2013 PTD 628; Amir Siddiqui v. Federation of Pakistan and 3 others 2014 PTD 582 and Messrs O.S. Corporation v. FOP and others 2015 PTD 560 rel. (b) Customs Act (IV of 1969)-- --Ss.2(a), 80, 83, 155Q, 186, 193-A, 195 215--Customs Rules, 2001, Rr.438 442--Notification SRO No. 371(I)/2002, dated 15-6-2002--Clearance of goods--Show-cause notice--No space for reply--Mis-declaration--Adjudication proceedings--Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities--Validity--No appeals were filed and customs authorities despite mandated under law instead assumed the powers under S.195 of Customs Act, 1969, and reopened valid assessment/clearance orders passed under the provisions of Ss.80 83 of Customs Act, 1969 Rr. 438 442 of Customs Rules, 2001-- Customs Authorities were not empowered to reopen valid assessment order passed by the authority defined in S.2(a) of Customs Act, 1969, in exercise of powers vested upon him through SRO 371(I)/2002, dated 15-6-2002-- All officials acted without power/jurisdiction hence their actions were deemed to be without any lawful authority and as such ab- initio null and void-- Importer was called upon to show cause notice for submitting reply online, for which no space was available in the developed software of CCS as was provided to importer in the module reading as ˜ Traders Reply ˜-- Such show cause notice was…
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