Law: Customs Act, 1969

Section: 16

Customs Act (IV or 1969)--Ss. 16, 32 & 195---Constitution of Pakistan (1973), Art.199---Imposition of customs duty---Unreasonable delay in deciding a case---Effect---Central Board of Revenue took four years to decide a case and communicate the order to petitioner---Order was held to be illegal and of no legal effect---Held, even if petitioner was heard properly, unreasonable delay in passing order was sufficient to vitiate the same---Case was remanded to Authority to hear and decide it in accordance with law. JUDGMENT SALEEM AKHTAR, J.--The Petitioner imported 910 great gross of Polyester Buttons and declared the price @ US $ 1.50 per great gross. The goods re detained by the Customs Authorities and a show-cause notice dated 7-6-1980 was issued to the petitioner by the Assistant Collector of Customs Special Task and A.I.B. stating that the normal price should be @ $ 10.80 per great gross if they were white in colour but since the imported buttons were dyed, 7% loading was further to be made. In response to the notice the petitioner produced evidence to show the rate at $ 3.55 per great gross. The Assistant Collector of customs, passed the order enhancing unit price @ $ 3.55 per great gross against U.S.$ 1.50 per great gross declared by the Petitioner and allowed the release of goods against warning. Respondent No.2 after examining the record of the case found that no penal action was taken for misdeclaration of value. He took the view that as the petitioner had committed fraud by deliberate underinvoicing the goods it was not proper to let it off with a warning. Acting suo motu under section 195 .of the Customs Act he issued a notice under sections 16 and 32 of the Customs Act read with section 3 (1) of Import and Export (Control) Act, 1950 and clauses 9 and 14 of section 156 of the Customs Act to show cause why action should not be taken for deliberate act of importing goods valued at Rs.90,786 without cover of Vailid licence and for gross underinvoicing. The petitioner filed its reply denying that any false declaration was made. It was also denied that it had knowledge and deliberately declared the value which was false. Respondent No.2 by order dated…

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