Law: Customs Act, 1969

Section: 16

(a) Customs Act, (IV of 1969)---Ss. 16, 32(1) & 156(1) Cls. (9) & (14)---Export (Quality Control) Order, 1973. Cl. 3---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Power to prohibit or restrict importation and exportation of goods---Untrue statement, error etc. ­Mis-declaration---Export of blended bleached patient gowns----Label showed 65% cotton and 35% polyester---Physical examination revealed 60% cotton and 40% polyester---Penalty of Rs.1,00,000 was imposed--­Appellate Tribunal reduced the same to Rs.10,000---Complainant/ exporter contended that he had been awarded export trophy in the previous years and enjoyed unblemished record and his high profile as an exporter had suffered a set back due to nominal and technical flaw--­Placing of label did not substantially or materially affect the quality of goods exported and imposition of penalty was totally unjustified and unwarranted---Validity---Harshness of penalty was removed by the Appellate Tribunal---High profit of business of Complainant/exporter was evident from his repeated winning of Export Trophy for several years, but this alone did not constitute enough justification for mis­declaration---Complainant/exporter should have been extra cautious, extra careful and extra particular in ensuring that the goods exported conformed to the prescribed standard---Responsibility was greater in the case of Exporter of such high reputation and his vast experience should have compelled him to abide by existing practice, procedure and requirements of rules and regulations---If such an act of omission and commission was condoned it would act as an incentive to others to indulge in such practices and may not be conducive to healthy growth of export of the country---No case of maladministration had been made out against any tax employee---Penalty imposed did not call for any interference and complaint was closed by the Federal Tax Ombudsman. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Maladministration---Non-attendance of proceedings before the Federal Tax Ombudsman by the Departmental representative on the due date---Neither…

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