Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 25, 26, 32 & 36---Assessment of imported goods---Submission of forged and untrue documents---Issues for consideration were as to whether the importer had submitted all the commercial/customs documents in respect of the subject importation of the consignment; that whether the goods declared by the importer in the commercial documents and goods declaration submitted before the Customs Authorities, matched with the description of goods as mentioned in the invoice retrieved from the container---Admitted position was that the importer had submitted before the Customs Authorities all the required commercial documents, viz. commercial invoice, packing list, letter of credit and bill of lading; transaction had been conducted in a transparent manner through normal Banking Channel; said documents sufficed the legal requirements of submission of prescribed documents by the importer to the customs at the time of importation; particulars mentioned in the invoice retrieved from the container, and the invoice submitted by the importer before customs were poles apart; number of major discrepancies existed between the particulars of both the invoices; comparison between the invoices retrieved from the container and the one submitted by the importer indicated a huge differential between the material particulars, viz. invoice numbers, dates of invoices, description of goods, selling dates, names of shippers---Invoice retrieved from the container was completely silent about the name of vessel, L/C No. and the issuing bank, which were considered very essential particulars to call the subject piece of paper on commercial invoice as understood in the general and commercial parlance---Issue with regard to submission of all commercial/Customs documents in respect of the import in question was answered in the affirmative while concerning the remaining matters was answered in the negative, in circumstances. (b) Customs Act (IV of 1969)--- ----Ss. 25, 26, 32 & 36---Assessment of imported goods---Description of goods---Issue for consideration was, whether the examination reports tendered by the Customs Authorities, supported the description…

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