Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--S. 32 (3)-Short-levied duty-Demand notice for-Assessment in respect of consignment done, duty paid and consignment released-Importer sending reply to notice received few months afterwards, for payment of further duty-After lapse of about seven years, during which no communication between importer and Customs Authorities, former receiving fresh demand notice in, respect of same consignment-Held, fresh notice of demand not reminder of previous notice and time-barred and in circumstances, importer justified in thinking matter closed. JUDGMENT This Petition calls in question demand notice dated 3rd July, 1972 whereby the petitioner has been called upon to pay duty as well as sales tax to the extent of Rs. 2,757. 2. Briefly stated the relevant facts are that the petitioner imported Karakuli cloth for manufacture of caps in January, 1965 and paid duty as assessed. The consignment was released after the payment of duty and subsequently a demand notice was sent to the petitioner on 30th March, 1965 which was received by the petitioner on 2nd April, 1965 against which a reply in writing was sent to respondent No. 2 on 2nd April, 1965 which has been received on 5th April, 1965. It is stated in this letter which is on the record that duty payable on the item mentioned above was properly and correctly assessed and so paid and alongwitb this reply a copy of gazette was enclosed according to which Karakuli cloth was exempt from so much of the duty as is in excess of 25% ad valorem, According to the petitioner after this reply was received the respondents were satisfied and took no further action in the matter and after a lapse of about seen years had sent a fresh demand notice dated 3rd July, 1972 in respect of the same consignment in which duty has already been paid as stated above It is further submitted on behalf of the petitioner that this demand notice is time-barred as for such purpose a period of three months is allowed under section 39 (3) of the Sea Customs Act from the date of the assessment. Mr. Akram Zuberi, Advocate for the respondents has pointed out that Sea Customs Act has been repealed and Pakistan Customs Act,. 1969 is applicable…

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