Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)---S. 32---Constitution of Pakistan, Art.185(3)---Leave to appeal was granted by Supreme Court where the petitions raised similar issues whereon court had already granted leave to appeal. Collector of Customs and another v. Messrs Fatima Enterprises Ltd. and others 2005 SCMR 1493 ref. (b) Customs Act (IV of 1969)---S. 32---Scope of S.32, Customs Act, 1969---Provisions as envisaged in S.32, Customs Act, 1969 would be attracted on filing deceptive, false and fake declaration, notice, certificate, document or statement; issuance of notice for payment of specified amount in case of short levy of duty, its non-payment, erroneously refunded as a result of some collusion and in case of inadvertence, error or misconstruction, non-levied or short levied of any charge/duty, the payment shall be made subject to notice within the time period specified under S.32(3). 2007 PTD 1608 ref. (c) Customs Act (IV of 1969)--- ----S. 32(3)-Scope of S.32(3) of Customs Act, 1969---Issuance of show-cause notice---Limitation---Where the case Vas neither that of forgery nor of fraud, matter would fall within the ambit of S.32(3) of the Customs Act, 1969 for which issuance of notice within prescribed period was a mandatory requirement. (d) Customs Act (IV of 1969)--- ----S. 32(3)---Issuance of notices with inordinate delay even after expiry of period as prescribed in S.32(3) of Customs Act, 1969---Effect---Such an inordinate delay could not be ignored when a specific period had been provided under S.32(3). (e) Customs Act (IV of 1969)--- ----S. 8---Levy of duty---Where huge loss had been caused to Government exchequer mainly due to the negligence of relevant functionaries of the Customs Department, Supreme Court directed that action must be initiated against them by the concerned Collector for dereliction of duty and being inefficient which amounted to misconduct and report in that regard be furnished to the Registrar of the Supreme Court within a period of one month for perusal of the Bench in Chamber. (f) Customs Act (IV of 1969)--- ----Ss. 18 & 194---Constitution of Pakistan, Art.185---Appeal---Customs duty, levy of---Manifested quantity of oil and…

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