Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)----- ----S. 32(2)(3)---Non-levy or short levy of duty of its erroneous refund---Show-cause notice---Limitation---When Bill of Entry was filed and assessment was made, then period of limitation was shorter. (b) Customs Act (IV of 1969)----- ----S. 32(2)---Misdeclaration of goods---Scope---Such case could be made out against importer, where Bill of Entry was false or on account of some collusion, duties had been short levied. (c) Customs Act (IV of 1969)--S. 32(2)(3)---S.R.O. 490(I)/95, dated 14-6-1995---Short levy of duty---Show-cause notice---Limitation---Goods were cleared at concessionary rate on 3-1-1996 and 25-1-1996---Show-cause notice issued on 12-7-1997 alleging that importer could not get benefit of S.R.O. 490(I)/95---Validity---Goods and PCT Headings were correctly mentioned in Bills of Entry, thus, there was no misdeclaration on such count---Such was clearly a case of "error or misconstruction" within meaning of S.32(3) of Customs Act as there was no allegation of collusion with Customs staff---Notice beyond period of limitation prescribed could not be issued to importer---High Court accepted appeal and set aside impugned orders. Federation of Pakistan v. Ibrahim Textile Ltd. 1992 SCMR 1898 and Assistant Collector of Customs and others v. Khyber Electric Lamps and others 2001 SCMR 838 rel. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---This judgment shall dispose of Customs Appeals Nos. 25 and 26 of 1999 as in both these appeals common questions of law, and facts are involved. Through these appeals the appellant has challenged the order, dated 29-1-1999 passed by the Customs, Excise and Sales Tax Appellate Tribunal vide which appellant's appeal against the order, dated 1-10-1997 passed by Collector of Customs, Lahore was dismissed. 2. Facts giving rise to the afore-referred appeals briefly stated are that the appellant is a multinational company of foreign origin, it imported Sun Flower Seeds and in the Bills of Entry filed, it claimed concessionary rate of duties in terms of S.R.O. 490(I)/95, dated 14-6-1995. 'The Custom authorities cleared the goods on 3-1-1996 (C.A. No.25 of 1999) and on 25-1-1996 in (C.A. No. 26 of 1999)…

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