Law: Customs Act, 1969

Section: 79(1),80,156(1)(i),179

Law: Customs Rules, 2001

Section: 433,435,438

(a) Customs Act (IV of 1969)--Ss.79(1), 80, 156(1)(i) 179-Customs Rules, 2001, Rr.433, 435 438-Notification SRO No.371(I)/2002, dated 15-6-2002, serial No. 30-Appeal-Contravention report-Clearing Agent, non-filing of Goods Declaration-Effect-Assessing Officer inspected goods and passed assessment order under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001 and forwarded the same to Principal Appraiser- Instead of assessing the same, Principal Appraiser framed contravention report and Collector of Customs (Adjudication) issued show-caused notice-Validity-When no duty and taxes were involved or case not pertaining to export, Collector of Customs (Adjudication) was barred by law to assume power / jurisdiction for the purpose of adjudication under S.179 of Customs Act, 1969-There existed no involvement of duty and taxes, such was to be construed as a case of technical violation-To adjudicate such matter the same fell under the powers of Principal Appraiser under the provision of S.80 of Customs Act, 1969 and serial No.30 of Notification SRO No.371(1)12002, dated 15-6-2002-Collector of Customs (Adjudication) issued show-cause notice in absence of availability of powers under the provision of S. 179(1) of Customs Act, 1969- Customs Appellate Tribunal declared proviso to R.433 of Customs Rules, 2001, ultra vires to S. 79(1) of Customs Act, 1969, annulled public notice No. 01/2017 dated 5-10-2017, show-cause notice and order passed by Collector of Customs (Adjudication) were set aside-Appeal was allowed, in circumstances. The State v. Zia-ur-Rehman and others PLD 1973 SC 49; 2009 PTD 1083; 2011 PTD (Trib.) 2557; 2010 PTD 465 and PLD 2014 SC 514 ref. (b) Jurisdiction--Exercise of-Principle-Exercise of jurisdiction by an authority is mandatory requirement and its non-fulfillment entails entire proceedings to be coram non judice. PLD 1963 SC 663; PLD 1971 SC 184; PLD 1976 SC 514; 1983 SCMR 1232; 1984 CLC 1517; PLD 1995 Kar. 587; PLD 1992 SC 486; 2001 SCMR 103; 2004 CLD 373; PLD 2004 SC 600; PLD 2005 SC 842; 2009 PTD (Trib.) 1996; 2009 PTD 1112; 2010 PTD (Trib.) 832; 2010 PTD 465; 2010 PTD (Trib.) 1636 and 2011 PTD (Trib.) 2114 rel. (c) Interpretation of…

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