Law: Customs Act, 1969

Section: 25,189,196

Customs Act (IV of 1969)---Ss.25, 189, 196--Show-cause notice, non-issuance of--Confiscation of goods--Dispute was with regard to declaring imported goods as White Spirit but in fact it was Xylene and even port of loading was also wrongly mentioned as Iraq instead of Iran--Authorities issued show cause notice to import agent and then confiscated goods and imposed fine upon importer--Validity--Importer was regular importer of White Spirit--No allegation of either smuggling or mis-declaration was found or detected against importer or on the agent in past-- Customs authorities, before confiscation of goods, did not give any show cause notice, as required under S.180 of Customs Act, 1969, to importer--Show-cause notice was only issued to agent--As goods belonged to importer, authorities were under legal obligation to issue show cause notice to importer which was not done by authorities-- Order with regard to outright confiscation of goods was passed by authorities and such action was not in accordance with law--High Court maintained order passed by Customs Appellate Tribunal against authorities--High Court directed the authorities to comply with of Customs Appellate Tribunal in letter and spirit--Reference was dismissed, in circumstances. JUDGMENT: IRFAN SAADAT KHAN, JUSTICE:---.--- The instant Special Customs Reference Applications (SCRAs) were filed impugning the order of the Customs Appellate Tribunal (CAT), in Customs Appeal No.K-7548/2021 dated 21.12.2021, by raising the following questions of law; 1. Whether the Customs Appellate Tribunal has erred in law by holding that the statement made by the master of the vessel against the importer was “an inadmissible confession” when it was rather ‘admissible admission’ under the Article 31 of the Qanun-e-Shahadat Order, 1984 since the adjudication proceedings were civil and not criminal in nature?” 2. If the answer to the above question is in the affirmative then whether the Customs Tribunal was justified in allowing the release of confiscated ‘white spirit’ to the importer which was admitted to be of Iranian Origin by the master of the vessel, but was mis-declared as ‘Iraqi Origin’ by the importer? 3. Whether the…

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