| Citation(s) |
|---|
| 2023 SLG 2048 2023 SLD 2048 2023 SLD 942 |
Customs Appellate Tribunal, Karachi
Customs Appeal No.K-7591 of 2021, decided on 30th November, 2021. Date of hearing: 1st November, 2021.
Before Abdul Jabbar Qureshi, Member Judicial-I
Afzal Bhatti for Appellant. Zeeshan, I.O. for
Respondent No.IV. Zikir ur Rehman, A.O. for
Respondent No.1.
Customs Appeal No.K-7591 of 2021, decided on 30th November, 2021. Date of hearing: 1st November, 2021.
Before Abdul Jabbar Qureshi, Member Judicial-I
Afzal Bhatti for Appellant. Zeeshan, I.O. for
Respondent No.IV. Zikir ur Rehman, A.O. for
Respondent No.1.
Messrs SOHAIL AZHAR
VERSUS
ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI and another
Law: Customs Act, 1969
Section: 179, 179(3)
(a) Customs Act (IV of 1969)---S. 179---Power of adjudication---Issuance of order-in-original---Limitation---Scope---Where Adjudication Officer had passed the order-in-original after 3 years, 2 months and 24 days instead of 120 days as specified in S. 179(3) of the Customs Act, 1969, Customs Appellate Tribunal held that the time lines prescribed in S. 179(3) of the Customs Act, 1969, were mandatory and not directory---Order-in-original was set aside without touching merits of the case---Appeal was accepted. Collector of Customs v. Israr and others 2021 PTD 501 and Collector Gujranwala v. M/s. Super Asia 2017 SCMR 1427 = 2017 PTD 1756 rel. (b) Words and phrases--- ----Remand---Meaning. Meaning of word 'remand' is to send back a case to the same Court out of which it came for purpose of having some action on it there. Nazzaz Ali v. Member Judicial 1993 MLD 1333 rel. JUDGMENT: ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I:---.--- By this judgment, I intend to dispose of Customs Appeal bearing No.K-7591/2021 (Old No.K-23/2016) directed against Order-in-Original No.132/2015-16 dated 28.12.2015 passed by learned Collector of Customs (Adjudication-II), Karachi. 2. Brief facts of the case are that the Directorate General of Intelligence and Investigation-FBR, Regional Office, Karachi reported vide Contravention Report C.No.Appg-352-E/DCI/Tech/2011 / Part/PaCCS/1507 dated 23.04.2011 that the Federal Excise Duty as leviable on import of Lubricating Oils of PCT headings 2710.1951 and 2710.1952 was being short-levied / evaded by many importers on goods - cleared through Customs Computerized Clearance System of MCC (PaCCS). In order to check veracity of the information, the relevant import data of MCC (PaCCS) was scrutinized by the Regional Office. It was revealed that huge amount of Federal Excise Duty has been evaded / short-levied on import of under reference commodity in utter violation of SRO 671/(I)/2006, dated 29.06.2006, whereby the minimum price of lubricating oils of PCT headings 2710.1951 and 2710.1952 has been fixed by the Board @ US$ 2 per liter for the purpose of assessment of Federal Excise Duty at import stage. In majority of the cases, Federal Excise Duty appears…
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