Law: Customs Act, 1969

Section: 25,29,32,156(1),156(14)

THIS JUDGMENT DELIVERED BY: MIAN ABDUL QAYYUM, MEMBER (JUDICIAL):------------- These two appeals raising a common question of law are being decided through single judgment recorded in. Appeal No.2018 of 2001. 2. Brief facts leading of these appeals are as under:- Appeal No.2018 of 2001:- Order-in-Original No.70 of 2001, dated 30-7-2001, passed by the learned Collector (Adjudication), Lahore. The appellant was issued a show-cause notice; dated 16-7-2001 by the learned Adjudicating officer requiring it to explain within ten days as to why an amount of Rs.14,47,143 allegedly not paid by the unit on account of misdeclaring value of the imported goods by fraudulent and deliberate replacement of invoices and copies of letters of credit in the bills of entry other than the documents submitted to the concerned bank detailed in the notice be not recovered from it. The appellant was further asked to state as to why it be not penalized for violating the provisions of sections 25, 29 and 32 of the Customs Act, 1969 punishable under sections 156(1), 1 and 14 ibid. Hearing of the case was fixed at 10-00 a.m. on 20-7-2001 in the office of the learned Adjudicating officer at Customs House, Nabha Road, Lahore. The representative of the appellant submitted an application, dated 25-7-2001 for an adjournment for the next available date for the reason that the appellant being out of Lahore could not prepare reply and for the same reason could not appear before the learned Adjudicating officer on 30-7-2001 which was the date fixed in the case. The learned adjudicating officer rejected the request as according to him it appeared to be a lame excuse and after going through the record of the case written and verbal contentions of the detecting agency directed the appellant to deposit forthwith Rs.14,47,143 being the evaded amount of duty and taxes forthwith. A personal penalty equivalent to 100% of the evaded amount of duty and taxes was also imposed on the appellant. The Collector of Customs, Lahore was required to initiate an inquiry into 'the matter and to finalize it within one month from the date of issuance of the impugned Order-in-Original No.70 of 2001, dated 30-7-2001 and take…

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