Law: Customs Act, 1969

Section: 3DD,26A,29,32,32(2),79(1),80,83,131,155Q ,179,180,193,194A,195,205,215

Law: Sales Tax Act, 1990

Section: 6

Law: Income Tax Ordinance, 2001

Section: 148

Law: Customs Rules, 2001

Section: Rr.438,442,444,450

(a) Customs Act (IV of 1969)- -Ss. 80, 83, 29, 155Q, 215, 32, 180, 193 & 194A-Customs Rules, 2001, Rr. 438 & 442-S.R.O. No.371(I)/2002 dated: 15-06-2002- Checking of goods declaration by Customs-Clearance of goods- Restriction on amendment of goods declaration-Show-cause notice- Electronic notice-Manual service of order- Right to file appeal- Limitation-Scope-Appellant imported consignment of wind shield glasses and filed goods declaration- Appraiser examined the goods and found the goods as per declaration-Software of WeBOC passed clearance order and the appellant obtained delivery of goods from the terminal-Deputy Collector of Customs (Appraisement) passed reassessment order after a lapse of 10 months and created recovery by amending the existing assessment order-Reassessment order was not communicated to appellant, instead it was communicated verbally by the Deputy Collector of Customs (Appraisement)-Appeal by appellant before Collector of Customs (Appeals) was dismissed on the ground of limitation-Validity-Clearance of consignment had been made under Software of WeBOC regime and after passing of clearance order appellant had obtained delivery of goods from the terminal-Any correspondence under the said regime had to be transmitted online without any exception-Officials of customs were bound to intimate in regards to passing of reassessment order and creating of recovery manually after clearance of goods through the software of WeBOC regime-Importer had to be served so as to enable him to avail the remedy under the provisions of S. 193 or S.194A, Customs Act, 1969- View message as contemplated in Ss. 155Q & 215, Customs Act, 1969 for payment of created recovery amount was not transmitted/served, instead reassessment order was kept as guarded secret and surfaced only when the appellant intended to file fresh goods declaration for his newly arrived consignment at the terminal-Appellant obtained reassessment order and filed appeal before Collector of Customs (Appeals)-Office of Collector of Customs (Appeals) entertained the appeal without any objection of the same being time barred, meaning thereby that it was admitted for regular hearing on merits-Appellate…

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