Law: Customs Act, 1969

Section: 16

Customs Act (IV of 1969)---Ss. 16,- 18, 19 & 196---Imports and Exports (Control) Act (XXXIX of 1950), S. 3(1)--- Constitution of Pakistan (1973), Art. 185(3)---Mis-declaration by importer at the time of import---Levy of duty only to the extent of physically verified-by Customs Authorities---New plea, raising of---Tin free steel sheets, CRC steel sheets and tin plates were actually imported but the same were declared as Electro galvanized sheets and accordingly, the import duty was paid---Customs Authorities after is-suing show-cause notice to the importer, imposed penalty---Only 10 % of the goods imported having been inspected at the time of import, therefore, Appellate Tribunal reduced the penalty to the extent of 10%--­Order passed by the Appellate Tribunal was maintained by High Court in exercise of appellate jurisdiction---Plea raised by the importer was that his application for amendment of memorandum of appeal was wrongly dismissed by the Appellate Court---Validity---Record as well as the findings of Tribunal and High Court had established that the importer had mis-declared description of the goods and claimed evasion of tax--­Importer, at appellate stage, sought amendment in memorandum of appeal to the extent that the place of S.R.O. No.602, S.R.O. No.643 be substituted---Importer, in reply to the show-cause notice, had not claimed any concession under S.R.G. No.643, thus the amendment was rightly declined-- -Supreme Court declined to interfere with the orders passed by Appellate Tribunal and High Court---Leave to appeal was refused. JUDGMENT ABDUL HAMEED DOGAR, J.---By this petition for leave to appeal, Messrs Makama Steel Crafts (Pvt.) Ltd. the petitioner calls in question judgment, dated 25-6-2003 passed by a learned Division Bench of the Peshawar High Court, Peshawar, whereby F.A.O. No.63 of 2002 filed by the petitioner was dismissed. 2. The facts leading to the filing of the instant petition are that the petitioner a private limited company had set up an Industrial Unit in Gadoon Amazai, District Swabi, for manufacturing of agricultural implements and automotive vehicles parts. For the import of raw material on concessional rate of Customs…

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