Law: Customs Act, 1969

Section: 30

Customs Act (IV of 1969)---Ss. 30, 31-A, 79, 98, 104 and 156(1), Cls. (10-A), (51), (53), (57), (58), (77)---S.R.O. 108(1)/95, dated 12-2-1995---Customs General Order 25 of 1988---Date for determination of rate of export duty---Effective rate of duty---Goods imported into Pakistan as on 1-2-2000---Ex-bond bill of entry was filed on 10-2-2002 at Gadoon before the actual arrival and warehousing of the goods and that too mis-declaring that the goods had been into-bonded on 8-2-2002 to avail benefit of S.R.O. 108(1)/95, dated 12-2-1995---Recovery of duty and sales tax---Validity---Date for determination of applicable and effective rate of import duty was prescribed under S. 30 of the Customs Act, 1969 as re-affirmed by S.31-A of the Customs Act, 1969---Ex-bond bill of entry could be filed under S.104 of the Customs Act, 1969 at any time within the period of warehousing under S. 98 of the Customs Act, 1969 i.e. for a period of one year from the date of their "admission" into the warehouse ---Ex-­bond bill of entry filed before the goods were admitted in a licensed warehouse was not a valid ex-bond bill of entry under 5.104 read with S.98 of the Customs Act, 1969---Goods of ex bond bill of entry, dated 2-2-2000 entered in warehouse on 12-2-2000 were not entitled to the benefits of S.R.O. 108(1)/95, dated 12-2-1995---Rate of duty on Ally goods was not contingent on the date of import but was contingent on the date of filing a consumption bill of entry (or date of arrival of conveyance carrying the goods, whichever was later) under S.79 of the Customs Act, 1969 or on the date of filing a valid ex-bond bill of entry under S.104 of Customs Act, 1969 (after admission of the goods in a warehouse in terms of S.98 of the Customs Act, 1969 but before the expiry of period of the permissible warehousing)---Applicable and effective rate of duty in relation' to "imported" goods was to be determined with reference to the crucial date as prescribed by S.30 read with S.31-A of the Customs Act, 1969---Claim that duty to be assessed with reference to the date of actual import of goods into Pakistan was not based a firm ground because assessees had not come with clean hands by filing…

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