Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32 & 195---Provisions of Ss. 32 & 195 of Customs Act, 1969---Applicability---Where information from other sources and outside record of proceedings highlighted incorrect disclosure of value of goods, then provision of S.32 of Customs Act, 1969 would apply--Proceedings under S.195 of Customs Act, 1969 could be initiated on basis of inspection of record itself and not for reason of information collected from outside---Value of goods determined earlier on basis of documents submitted by assessee, if found to be low subsequently, then provision of S.32 of Customs Act, 1969 would apply with full force---Section 32 of the Act wide enough to cover under-statement or submission of wrong documents by assessee regarding value of goods---Departmental hierarchy was competent' to consider whether information with department was good enough for reappraisal of value or not---Assessee in such case would have chance to avail alternate remedy of regular appellate jurisdiction---Principles. Messrs S.T Enterprises through Proprietor v. Federation of Pakistan through Secretary (Revenue Division F.B.R.). Islamabad and 4 others 2009 PTD 467; Messrs Zibtec (Pvt.) Ltd. through Director and another v. Collector of Customs, Model Customs Collector and 3 others 2009 PTD 246; Messrs Julian Hoshang Dinshaw Trust and others v. Income Tax Officer, Circle XVIII South Zone, Karachi and others 1992 SCMR 250; Gatron (Industries) Limited v. Government of Pakistan and others 1999 SCMR 1072; Maple Leaf Cement Factory Limited v. Collector, of Customs House, Faisalabad 2000 YLR 1989 and Messrs Toyo International Motorcycle through Proprietor v. Federation of Pakistan through Secretary (Revenue Division) Central Board of Revenue, Islamabad and 3 others 2008 PTD 1494 ref. JUDGMENT KHAWAJA FAROOQ SAEED, J.---This writ petition will dispose of Writ Petition No.18776, Writ Petition No.18777 and Writ Petition No.18778 of 2008, as the common questions of law are involved in both these writ petitions. 2. Brief facts leading to this writ petition are that the petitioner is a limited company incorporated under Companies Ordinance, 1984. The company exported consignment of…

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