Law: Customs Act, 1969

Section: 15,16,156(1)(14),181,196(1)

THIS JUDGMENT DELIVERED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- This Appeal under Section 196(1) of the Customs Act, 1969 (Act of 1969) is against judgment dated 08.03.2003 passed by the erstwhile Customs, Excise and Sales Tax Appellate Tribunal, Lahore (Appellate Tribunal). A mis-declaration of the value of imported goods was detected and established through adjudication. The goods were liable to be confiscated, however, were redeemed on payment of fine equal to 100% of the value. Admittedly, mis-declaration was more than 30% of the declared value. While imposing redemption fine, SRO No. 1374(I)/98 dated 17.12.1998 (SRO 1374) was referred. The Appellate Tribunal upheld the order as well as imposition of fine @100% by referring to the same SRO. 2. Learned counsel for the appellant submitted that SRO 1374 was not applicable in appellants case, as the contravention was under Section 156(1)(14) of the Act of 1969, which is not mentioned in second proviso to Section 181 of the Act of 1969; also submitted that words in violation of any other provisions of this were inserted through Finance Act, 2019, therefore, could not be applied retrospectively, as show cause notice for the contravention was issued on 05.07.2001. 3. Learned counsel for the respondent department opposed the arguments and supported the reasons given in the impugned judgment. 4. Heard. Record perused 5. The Section 156(1)14 of the Act of 1969, defining the contravention in question, is reproduced hereunder:- 156. Punishment of offences.- (1) Whoever commits any offence described in column 1 of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the punishment mentioned against that offence in column 2 thereof:- ____________ ____________ 14:-- If any person commits an offence under (i) subsection (1) or sub-section (2) of section 32; such person shall be liable to a penalty not exceeding one hundred thousand rupees or three times the value of the goods in respect of which such offence is committed, whichever be greater; and such goods shall also be liable to confiscation; and upon conviction by a Special Judge he…

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