Law: Customs Act, 1969

Section: 32, 79, 156(1)

  ORDER SHEET   Following questions of law had been proposed for determination.   Whether the learned Customs Appellate Tribunal applied judicial mind while deciding the appeal in terms of Section 194-A of the Customs Act, 11969?   Whether the learned Customs Appellate Tribunal committed an error of law by setting aside Order-in-Original despite established and admitted mis-declaration of description, quantity and concealment of undeclared goods, attracting Section 32, 79 and 156(1) of the Customs Act, 1969?   Whether the learned Appellate Tribunal has jurisdiction to reexport the goods under para 20(d) of the Import Policy Order, 2022?   Whether the learned Customs Appellate Tribunal has considered while deciding the appeal that the charges levied in the Show Cause Notice as un-declared items found during the physical examination? Learned counsel had demonstrated from paragraph 11 of the impugned judgment that the findings were prima-facie erroneous and rested on misconstrued observation. Notice had been served on the respondent and learned advocate had effected appearance on the last date. Despite the matter having been adjourned at the request of respondent’s learned counsel, respondent has…