Law:

Section:

Customs Act (IV of 1969)--- ---Ss. 32, 156(1)(14) & 194-A---Mis-declaration---Physical examination of goods revealed that weight of consignment was excess---Matter in issue was in the knowledge of the exporter and no bias had been noted against him---Generally, in case of summary adjudication the show-cause notice was given verbally---Difference between ascertained and declared weight being more than 05%, exporter had mis-declared the weight in terms of S.32 of the Customs Act, 1969, punishable under S.156(1)(14) of the Customs Act, 1969. JUDGMENT CH. IMRAN MASOOD, MEMBER JUDICIAL.---This decision disposes of appeal filed against Order-in-Appeal No.413 of 2010 dated 31-12-2010 passed by the Collector of Customs (Appeals) Lahore. 2. Brief facts of the case are that the appellant filed shipping bill No.LEXP-SB-476 dated 11-8-2010 EGM No.5307 dated 10-8-2010 for export of dry fruits through Customs Clearing Agent Messrs New Globe Shipping Services, Lahore. On physical examination, it was revealed that the 7155 Kgs weight of the consignment was found to be excess. The value of thegoods was declared as Rs.829835. Since the difference between ascertained and declared weight was more than 05%, thus the exporter has mis-declared the weight in terms of section 32 of the Customs Act, 1969 punishable under section 156(I)(14) ibid. As a consequence of adjudication, the adjudicating officer decided the case against the appellant. Aggrieved by the said order the appellant filed the appeal before the learned Collector (Appeals) who also dismissed the same. Hence this appeal. It is contended by the learned counsel for the appellant that the impugned order is against the law and facts as it has been passed without application of mind. It is further contended that the declaration of lesser weight does not affect any revenue, prohibition or restriction as it is a case of export where no rebate or sales tax refund is claimed, therefore, section 32 of the Customs Act, 1969 is not applicable in the instant case. It is further submitted that a mandatory requirement for issuance of a Show Cause notice has not been complied with, therefore, the whole proceedings being against the…

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