Law: Customs Act, 1969

Section: 156(1)(9),(14),16,32,4,223

Law: Imports and Exports (Control) Act, 1950

Section: 3,5

Customs Act (IV of 1969)--- ----Ss. 16, 32, 4, 223 & 156(1), Cl. (9)(14)---Imports and Exports (Control) Act (XXXIX of 1950), S. 5(3)---S.R.O. 574(I)12005, dated 6-6-2005---S.R.O. 374(I)/2002, dated 15-6-2002---Customs General Order No.12/02---Power to prohibit or restrict importation and exportation of goods---Stock lot or of job lot quality goods---Department alleged that imported goods were in cut pieces of various sizes and as such the said goods were of stock lot or of job lot quality and attracted the provisions of Customs Act, 1969---Validity---No mis-declaration was found on the part of appellant---Goods in present form were importable and there was no restriction placed by the Import Policy on such import---Examination report did not give reasons for treating the goods as job lot or stock lot---No objective criteria was applied by the examining staff---Benefits having already been availed for the import of goods by the appellant, the provisions of S.R.O. 374(I)/2002 were not applicable retrospectively---Orders were discriminatory and were not sustainable which were accordingly set aside by the Appellate Tribunal. ORDER This appeal challenges the validity of the impugned orders, dated 7-12-2005 passed by the Collector of Customs, Sales Tax and Federal Excise Appeals, Karachi-I and order, dated 26-8-2005 passed by the Assistant Collector of Customs Appraisement, Karachi. 2. Brief facts of the case are that the appellant imported a consignment of textile cut pieces in stock lot quality from Korea vide IGM No.1162 of 2005 under customs tariff heading 5514.2100 and filed a home consumption goods declaration for clearance of the same. 3. On physical examination, it was alleged by the respondent that the imported goods are in cut pieces of various sizes and as such the said goods are of stock lot or of job lot quality and attract the provisions of sections 16 and 32 read with penal clauses given under subsections (9) and (14) of section 156(1) of the Customs Act, 1969 and subsection 3 of section 5 of the Imports and Exports (Control) Act, 1950 read with S.R.O. 574(I)/2005, dated 6-6-2005. 4. Accordingly, a show-cause notice was issued to the appellant…

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