Law: Customs Act, 1969

Section: 32

[Customs Act (IV of 1969)].....Sections 32, 156(1) 9 & 14--Confiscation of imported goods--Customs Authorities on inspection and after due laboratory test found that material imported by importer was quite different from the material alleged to have been imported by him-­Importer failed to show that exporter had by mistake shipped out different material--Both goods though were on free list, but import licence did not cover the material actually imported--In absence of any documentation showing that exporter had shipped out material by mistake, adjudicating officer, held, was justified in holding that importer had made false declaration in bill of entry form regarding nature of material imported having reason to believe that the same was false in a material particular--Orders of Authorities below confiscating material imported by importer, held, were legal and correct. Messrs Noor Ali & Co. v. Central Board of Revenue PLD 1959 SC 364; Hardcastle Waud (Pakistan) Ltd. v. Pakistan and others PLD 1962 Kar. 895; Pakistan through the Secretary, Ministry of Finance, Rawalpindi etc. v. Hardcastle Waud (Pakistan) Ltd., Karachi PLD 1967 SC 1 and Messrs Sikandar & Brothers v. Government of Pakistan PLD 1986 Kar. 373 rel. ORDER This is a Constitutional petition filed by Messrs M.G. Traders, Lahore, petitioner, calling in question the order of the Deputy Collector of Customs, Lahore, dated 4-5-1985, that of the Collector of Customs (Appeals) Lahore, dated 27-1-1986 and that of the Additional Secretary, Ministry of Finance, dated 28-4-1987. 2. The brief facts of the case are that Messrs M.G. Traders, petitioner, imported 100 metric tons of Stearic Acid Rubber trade from Singapore against licence No. A-944177 issued under serial Nos. 1 to 6 of the free List of import Policy Order of 1984. The petitioner established a letter of credit on 3-2-1985. The goods were shipped in early, 1985. Bill of entry for home clearance was filed at Lahore on 26-3-1985) through fareed Enterprises Customs Clearing Agents, Lahore. On inspection of the goods, the Customs found that the same was P.V.C. (Poly Venyl Choloride) Resin. Accordingly, on 24-4-1985 the Deputy Collector of…

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