Law: Customs Act, 1969

Section: 2(aaa),2(bb),32,33,194,194A

Customs Act (IV of 1969)--- ----Ss. 2(aaa), (bb), 32, 33, 194 & 194-A---Appeal to. Appellate Tribunal---Refund claim---Appellant/assessee lodged refund claim for Rs.1, 07, 111, which allegedly was got deposited in excess by department without adopting legal course---Case of department was that the scrutiny of documents had revealed that appellant imported PS Printing Plates and value declared by the appellant was found to lie on the lower side as compared to data of identical imported goods---Assistant Collector, who was seized of the matter, disposed of the application of appellant for refund of claimed amount, holding that amount of duties and the taxes were deposited by the claimants before the release of the goods in question without challenging the re-assessment and it was observed by him in the impugned order that in case appellant was aggrieved of the re-assessment he should have moved petition challenging the re-assessment and thus case of refund was dismissed---Validity---Relevant record of the Department showed that it was admitted by the D.R. that as' per record the additional duty was recovered after the goods had been made out of charge---In view of said factual position, a show cause notice as required under S.32 of the Customs Act, 1969, was necessary---Re-assessment could not be effected without the show cause notice---Once the goods had become out of charge no re-assessment under S.2(bb), of the Customs Act, 1969 could be effected---Impugned order was set aside---Appellant was entitled to refund of additional customs duty and taxes, which were levied without resorting to the relevant provisions of law contained in S.32 of the Customs Act, 1969. 1996 CLC 1365 rel. JUDGMENT ABDUS SALAM KHAWAR (CHAIRMAN).---Brief facts leading to this appeal are that Messrs Al-Qamar Imports (Pvt.) Ltd., Abkari Road, Near Lahore (hereinafter referred to as "appellant") lodged a refund claim for Rs.107,111. Allegedly, this amount was got deposited in excess vide Cash No.166 dated 24-1-2002 without adopting legal course. In addition to the customs duty other taxes were also charged against Bill of Entry No.5736 dated 21-1-2002 bearing Cash No.680 dated 22-1-2002.…

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