Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--S. 156 (14)---P.C.T. Hdgs. Nos. 48.01 & 48.07---Constitution of Pakistan (1973), Art.199--- Customs duty---Petitioner imported duplex board (cardboard) and submitted bills of entry describing consignments as uncoated board falling under P.C.T. Hdg. No. 48.01 which were assessed---Ninety per cent of consignment was released to petitioner and ten per cent of goods detained for determining real quality of goods after chemical test---Petitioner sold released goods which were utilized by purchaser where after petitioner received a show ­cause notice stating that goods imported were found to be coated duplex board and not uncoated duplex board as declared by petitioner and that is why goods should not be assessed under P.C.T. Hdg. No. 48.07---Petitioner asked for a copy of Chemical Examiner's report which was allegedly never supplied to him--- Petitioner in support of his contention that goods were uncoated board relied upon certificate issued by Board Mills Association of the exporting country and various other reports issued by Testing Laboratories in country but Customs Authorities brushed aside these reports and relied upon report of Chemical Examiner and test finding of Customs House Laboratory along with report of Humberg Laboratory West Germany holding board imported by petitioner as coated---Customs Department ordered confiscation of balance quantity of duplex board lying with Customs Authorities under S. 156 (14) of Customs Act--­Petitioner made specific allegations in petition with regard to non-supply of documents relied on by Customs Department against him---No counter-affidavit had been filed on behalf of Department to rebut allegations---Orders passed by Department against petitioner made it clear that none of documents filed by petitioner in support of his contention were considered by the Department--­Held, orders passed by Department were illegal and of no legal effect--­Department was directed to rehear case and determine same after taking into consideration documents filed and relied upon by petitioner and after making available to petitioner report of Chemical Examiner. JUDGMENT SAEEDUZZAMAN SIDDIQUI, J.--The…

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