Law: Customs Act, 1969

Section: 25,32,79,80,156,194A,205

Law: Customs Rules, 2001

Section: 437

Customs Act (IV of 1869)--- ---Ss. 25, 32, 79, 80, 156, 194-A & 205---Customs Rules, 2001, R.437---Misdeclaration of imported goods---Confiscation of goods---Importer imported goods and filed declaration electronically---Importer determined his liability of payment of applicable duty and taxes and sought clearance under S.79(1) of Customs Act, 1969---Importer was found guilty of misdeclaration of weight of the goods---Contravention report alleged that importer had misdeclared the weight of the goods deliberately and wilfully to defraud the Government of legitimate revenue also by suppressing the actual value---Additional Collector passed order-in-original in which offending goods were confiscated in terms of clauses (14) & (14-A) of S.156(1) of Customs Act, 1969---Collector (Appeals) having affirmed of Additional Collector, importer had filed appeal to Appellate Tribunal---Authorities only got one container weighed---Had they got another container weighed, the weight would have been in accordance with shipped weight---When discrepancy was visible front the declaration, it would have been appropriate for the officials of the Collectorate to call for the documents under R.437 of Customs Rules, 2001, which also formed a declaration of the importer---Documents not only included the goods declaration, but also included invoices, packing list and bill of lading---Upon receipt of scanned documents, if discrepancy was confirmed, it was to be treated as a procedural lapse and a bona fide mistake, instead of branding it misdeclaration for invoking S.32 of Customs Act, 1969---As per relevant statute an amendment should have been allowed by the competent officer under S.205 of the Customs Act, 1969---Department had failed to discharge the onus of establishing that prices declared by importer were not correct--No misdeclaration of weight or value having been committed by importer, impugned orders were set aside by Appellate Tribunal. Messrs Nishat Mills Ltd., v. Superintendent of Central Excise Circle-II PLD 1989 SC 222; Superior Textile Mills Ltd., v. FOP 2000 PTD 399; Messrs Arjun Salt Chemical v. UC Gharo 1982 SCMR 522; 1986 MLD 190; 2002 PTD 2957; 2004 PTD 38;…

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