Law: Customs Act, 1969

Section: 13

Customs Act (IV of 1969)---Ss. 13, 19, 62, 86, 97, 104, 156(1) & 196---Notification S.R.O. No.502(I)/94, dated 9-6-1994--- Sales 'fax Act (VII of 1990), S.34--­Income Tax Ordinance (X-XXI of 1979), S.86---Removal of goods from bonded warehouse without payment of customs duty and taxes--­Goods imported by appellant (a State owned enterprise) were chargeable to customs duty and other taxes at concessionary rate under S.R.O. No.502(I)/94, dated 9-6-1994---Appellant was issued show-cause notice for having removed goods from bonded warehouse without payment of customs duty and taxes and without filing of bill of entry---Appellant paid evaded customs duty and taxes at concessionary rate---Authority did not accept appellant's plea of having violated the law on account of financial constraint---Tribunal dismissed appellant's appeal filed against levy of duty and penalty--­Appellant's contention was that show-cause notice whereby proceedings had been initiated was based on the report of Apprising Intelligence Branch, whereas benefit of S.R.O. 502(I)/94, dated 9-6-1994 could be denied on the report of Assistant Collector, Central Excise and Customs only as provided in Condition No.IX of said S. R. O.---Validity---Condition No. IX of S.R.O. 502(I)/94, dated 9-6-1994 would come into play, when goods had been cleared after filing of bill of entry and payment of duties and taxes as required under law and subsequently there was any information to the effect that imported components had not been consumed to sustain the benefit of concession allowed---Provisions contained in Condition No.IX of said S.R.O. would not be attracted, where goods were removed illegally without filing bill of entry for home consumption and without payment of duties and taxes, rather same would attract the provisions of Ss. 86, 97 & 107 of Customs Act, 1969 and would further result in forfeiture of concession granted under S.19 of Customs Act, 1969---Appellant had removed goods without filing bill of entry for home consumption and without paying duties/taxes, which fully established violation of law---Financial crunch could not provide justification for violation of law---Appellant's plea for…

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