Law: Customs Act, 1969

Section: 32(2)(3),79,80,8-(2),80(3),83,179A,179,1 79(2),193

Law: Constitution of Pakistan, 1973

Section: 4,18A,25

Law: Customs Rules, 2001

Section: 433,438A,442

(a) Customs Act (IV of 1969)-- --S.179--Power of adjudication--Exercise of power--Principle-- Authority defined in S.179 of Customs Act, 1969, has to exercise the powers--Neither superior nor subordinate is empowered to assume powers of his superior or subordinates, unless Federal Board of Revenue is desirous of fixing or varying jurisdiction and powers of any officer of customs or a class of officers through a notification in official gazette as per expression of S. 179(2) of Customs Act, 1969, assign or transfer any case to any officer of customs, irrespective designation or territorial jurisdiction. (b) Customs Act (IV of 1969)-- --Ss.32(2)(3), 79, 80, 83, 179A, 193-- Customs Rules, 2001, Rr. 433, 438A, 442--Constitution of Pakistan, Art. 4,18A, 25--Notification SRO No.371(1)2002 dated 15-6-2002, serial No.3 (ii)--Re-assessment-- Mis-declaration--Proof--Assessing Officer instead of accepting Goods Declaration preferred to inspect the goods and found them as per Declaration--Principal Appraiser re-examined the goods and imposed additional duty and taxes on the plea of mis-declaration--Additional Collector Customs (Adjudication) passed an order to confiscate the goods subject to redemption on payment of 20% fine--Validity-- Consignment which had undergone process of passing assessment order under the provision of S.80 of Customs Act, 1969, and R.438 of Customs Rules, 2001 for levy of duty and taxes, which were paid and thereafter valid clearance order as contemplated in S.83 of Customs Act, 1969, and R.442 of Customs Rules, 2001, was passed by competent authority in exercise of powers vested upon him through notification SRO No.371(I)/2002, dated 15-6-2002--Such order was appealable order and could not be disturbed by any other authority including Principal Appraiser, Assessing Officer and Additional Collector Customs (Adjudication), with the exception of preferring an appeal under the provision of S.193 of Customs Act, 1969--No mis- declaration in material particular in regard to description, quantity, weight and value of goods in question was on record--Neither provision of S.32(2) nor (3) of Customs Act, 1969, were applicable-- Without any exception, there…

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