Law: Custom Act, 1969

Section: 196, 194A

SAIYED SAEED ASHHAD, Judge.---All these petitions for leave to appeal have been filed against the orders of the Sindh High Court in various Special Customs Appeals.Brief facts of the case as averred by the petitioner are that respondent No. I in the petitions is carrying on business of manufacturing different items/goods. They imported different materials from different countries. The consignments imported by them on arrival in Pakistan were found to be under invoiced and/or there were misdeclarations of the materials imported, as a result of which huge amounts were evaded by them by, way of customs duty.- All the imported consignments were examined and short payment of customs duty was worked out by the Customs Intelligence who forwarded the matter with its report to the Collector of Customs (Adjudication) for initiation of adjudication proceedings which culminated in various orders-in-original whereby respondent No.1 in all the petitions were directed to make payment of customs duty and taxes on account of excessive quantity and/or on account of misdeclaration and wrong description of the materials imported by them.3. Feeling aggrieved and dissatisfied with the orders-in-original the respondent No.1 in all the petitions hereinabove assailed the same by way of appeals before the Customs, Excise and Sales Tax Appellate Tribunal (hereinafter referred to as the "'Tribunal"). The Tribunal after hearing the appeals on different dates allowed the same and set aside the order of the Collector of Customs (Adjudication) by its orders of different dates. It was the Customs Department which felt aggrieved and dissatisfied with the orders of the Tribunal and assailed the same by way ofSpecial Custom Appeals before the Sindh High Court.4. For the purpose of disposal of the appeals before the High Court it. would be pertinent to point out that in some of the appeals the Director, Directorate-General of Intelligence and Investigation (Customs and Excise) (hereinafter referred to as the "Director") was arrayed as petitioner while in some of the petitions the nomenclature of the petitioner was mentioned as Collector of Customs (Appraisement). In respect of the appeals filed by…

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