Law: Customs Act, 1969

Section: 156

[Customs Act (IV of 1969)].........Sections 16 & 156(1)--Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)-­importer imported stainless steel and declared value of consignment by showing goods to be of secondary quality--Goods were however found by Customs Authorities as well as by Quality Control Department of Pakistan Steel, to which matter was referred for expert opinion, to be of prime quality and importer was found to have violated provisions of Customs Act--Finding recorded icy Customs Authorities with regard to quality of goods being in fact purely a finding of fact and not a mixed finding of fact and law, interference in Constitutional was declined. 1974 S C M R 174 ref. ORDER MUHAMMAD MAZHAR ALI, J--The petitioners have filed this petition seeking a declaration that the orders dated 20-1-1988, 20-6-1987; and 22-10-1986 passed, respectively by the Collector of Customs (Appraisment), Member Customs (Judicial) Central Board of Revenue and the Chairman, Central Board of Revenue, Secretary to the Government of Pakistan, Ministry of Finance, Islamabad, are arbitrary and without lawful authority and for a direction to the respondent to accept the declared quality of the imported consignments of stainless steel sheets. The relevant facts briefly stated are these. The petitioners Nos. 1 and 2 imported a consignment of stainless steel sheets weighing 114.69 tons and 35. 7 tons respectively valued at Rs. 8,21,441 and Rs. 2,61,833 respectively. The petitioners had declared the aforesaid value of the consignment by showing the goods in question to be of secondary quality. The Customs Authorities, however, upon examination of the goods were of tire view that the stainless steel sheets were of prime quality and not of secondary quality as declared by the petitioners. A show cause notice dated 4-3-1984 was, therefore, served upon the petitions; calling upon them to show cause as to why the difference of the amount of price be not recovered from them and why a penal action should not be taken for violating the provisions of Customs Act, 1969 (hereinafter called the Act). It is also to be noted here that on physical examination of the goods excess weight to…

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