Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)--S. 18--Appraiser's Manual, para. 18--Custom duty--Hygroscopic goods--Petitioners importing wool-tops (hygroscopic goods), claiming that the fibre they imported had a natural tendency of absorbing moisture from air and its capacity' to absorb moisture was 20$ and in order to ascertain true weight of consignment discount of percentage of moisture absorbed by it had to be allowed and Custom duty charged on oven-dry weight--Petitioners also claiming that there was an established practice with Customs Department to treat oven-dry weight of wool tops as their net weight and assess customs duty on its basis--Customs Authorities changing method of taxation from valuation basis to actual weight basis and ascertaining that term 'oven-dry weight' had been introduced male fide by petitioners in order to defeat change in assessment of duty from ad valorem basis to weight basis in collusion with suppliers who were compensated by enhancement of rates-­Appraiser's Manual not showing that weight of such goods was not its actual weight but it was its oven-dry weight--Petitioners unable to show that wool tops were dealt with, as far as whole sale trade was concerned, either in Pakistan or in country from where it was imported, on basis of such standard weight and not on basis of actual weight-­Petitioners also failing to show any established practice being followed by Customs Authorities to treat oven-dry weight of wool tops or any other hygroscopic goods, as their net weight, and assess customs duty on its basis--Petitioners furnishing no documentary evidence in this regard before Collector of Customs Appeal (Appraisement) who gave a negative finding which was upheld by Central Board of Revenue--Concurrent findings of fact of these two authorities could not be disbelieved particularly when there was no material to show that these findings were wrong and unjustified--Held, Oven-dry weight of wool tops was not its bona fide invoice standard weight nor wool tops could be dealt with as far as whole sale trade was concerned on basis of such weight and that there was no established practice with Customs Department to treat oven dry weight of wool tops or any…

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