Law: Sea Customs Act, 1878

Section:

  Sea Customs Act (VIII of 1878), Ss. 198, 167 (9B) & 167 (8)-Notice served on Clearing Agents-Not binding on importer of goods-Imposition of penalty under Ss. 167 (9B) d 167 (8) on importer under such circumstances-Not sustainable.   Sea Customs Act (VIII of 1878), Ss. 29, 30, 167 (8) & 167 (9B)-"Real value" of goods under S. 30-Normal price ascertained on basis of prevailing price in Pakistan though sufficient for assessing amount of Custom duties cannot furnish proof sufficient to sustain charge of untrue statement under S. 39 so as to justify conviction under Ss. 167 (9B) & 167 (8).   Messrs Eastern Rice Syndicate v. Central Board of Revenue P L D 1959 S C 364 ref. JUDGMENT   SATTAR, J.-This is an application for a writ of certiorari for quashing Order No. 467, dated the 10th December 1959 passed by the Assistant Collector of Customs, Chittagong as modified by the Collector of Customs in Order No. 143, dated the 4th May 1960 and further modified by the Central Board of Revenue in Order No. 204/61, dated the 5th July 1961.   2. In August 1957 the petitioner imported about 428 lbs. of nylon laces seconds from New York to Chittagong. The price mentioned in the original invoice and the Bill of Exchange was 51 cents per pound totalling 21777 dollars for the entire consignment. The consignment arrived at Chittagong on or about the 31st of July 1957 ss Ines. The petitioner filed the Bill of Entry and the usual VBF 6A declaration and stated therein the price to be 51 cents per pound c & f. The Customs Authorities accepted the valuation and released the goods on or about the 12th August 1957. After a lapse of more than 26 months a notice was served on Messrs Anwar Asgor Brothers who acted as the Clearing Agents of the petitioner for the said consignment to show cause why higher assessment of Customs duties should not be levied and a penalty imposed. Thereafter, on the 10th of December 1957, the Assistant Collector by the impugned order imposed a penalty of Rs. 4,000 under section 167 (9B) and a penalty of Rs. 3,000 under section 167 (8) of the Customs Act. The order reads as follows:   "M/s. O. K. M.…