Law:

Section: 32,32A,131,194A

(a) Customs Act (IV of 1969)--- ---Ss. 32, 32-A, 131 & 194-A---Making wrong self-assessment and deliberate misdeclaration---Exporter who electronically filed goods declaration, determined his liability for payment of regular duty as 0% and sought clearance under S.131(1) of Customs Act, 1969 through self assessment under PCT heading---Said declaration was marked for checking/examination and its checking revealed that exporter had deliberately made wrong self-assessment and made deliberate misstatement and found exporter guilty of offence under S.32 of Customs Act, 1969---Point for consideration was, whether citing of a wrong PCT heading in respect of classification of exported goods would constitute an act of misdeclaration within the ambit of mischief of S.32 of Customs Act, 1969---Additional Collector had failed to consider that determination of PCT heading was the sole function of the Customs Officers and exporter/importer only would assist the customs in citing PCT heading of the goods---Request of the exporter could be accepted or rejected by the competent Authority, but it was not a punishable offence under any of the provisions of Customs Act, 1969 or notification issued thereunder-Citation of a particular PCT heading in the Bill of Entry would not amount to misdeclaration---Allegations under S.32(1)(2) of the Customs Act, 1969, in circumstances were unwarranted---Correct goods declaration was filed by the exporter` and there was no false statement or any collusion with the officer of the customs---Exporter in circumstances, did not misdeclare any material particular which could attract the mischief of S.32 of the Customs Act, 1969 for levelling the allegation of misdeclaration---Even otherwise, if there was two or more interpretations of the provision pertaining to levy of tax on account of anomaly/ambiguity, the one favourable to the taxpayer could be adopted. 2007 PTD 1804; Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. v. Collector of Sales Tax, Gujranwala 2008 PTD 60; Messrs Hanif Strawboard Factory v. Additional Collector (Adjudication) Customs, Sales Tax and Central Excise Gujranwala 2008 PTD 578; Messrs Tanveer Weaving Mills v. Deputy…

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