Law: Customs Act, 1969

Section: 32

(a) Customs Act (1V of 1969)-----S. 32---Demand of regulatory duty by Department---Unless the person is served with the notice of demand, the amount cannot be determined by the appropriate, officer and consequently, no demand can be made against him--- Merely because the person had the knowledge of the duty or charge payable by him under the provisions of the Act, the service of notice of demand could not be dispensed with. The petitioners imported viscose rayon staple fibre, corona brand from Japan in two consignments respectively comprising 25,000 Kgs. and 50,000 Kgs. Both the consignments were shipped by the Japanese suppliers by the vessel m.v. `UCKA' from Kobe to Karachi. The said vessel arrived at Karachi under General Manifest No. 423/86 dated 22-2-1986. The Bills of Entry for Bond were prepared and filed with the Customs Authorities on 22-2-1986. In view of the Bills of entry for Bond having been thus passed and accepted, the goods were transported and kept in a bonded warehouse at Kotri. Out of 75,000 Kgs, 59,000 Kgs. were cleared before 30-4-1986 and the remaining 16,000 Kgs. were cleared on 3-5-1986 after payment of duty. By Notification No. SRO-430 (1)/86 dated 30-4-1986 regulatory duty at the rate of Rs. 5.00 per K.G. was imposed from the date of issue of the notification, that is, 3-4-1986. On 18-5-1986 a demand notice was sent to the petitioners whereby the petitioners were directed to deposit Rs.80,000.00 as regulatory duty within ten days on receipt of the demand notice failing which an action under section 202 of the Customs Act, 1969 was threatened against them. Subsection (3) of S. 32, Customs Act, 1969 would show that where by reason of any inadvertence, error or misconstruction, any duty or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within four months of the relevant date requiring him to show cause why he should not pay the amount specified in the notice. Subsection (4) of section 32 provides that the appropriate officer, after considering the representation, if any, of such person as is referred to in subsection…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492