Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss.156 & 2(kka)---Import Policy Order (2008-09), Appendix G---GGO 11/2007---S. R.O.575(I)2005, HS Codes 8414.3010 & 8418.6990--Punishment for offences---Documents---Exemption---Discriminatory treatment---Outright confiscation of goods without any option to pay fine in lieu of confiscation whereas the consignment of other importers from the same source and supplier had been released, by the Department prior to the import of appellant's and even subsequent to adjudication proceedings---Validity---Definition of customs documents transpired that invoice and Bill of Lading had been defined as customs documents and they could not be discarded---Since, scrutiny of such documents and specifically the invoice submitted on the date of hearing it was established that identical goods supplied by the same source and origin had been released by the Department as such the Department could not now resile from same---Department was estopped by their own conduct and appellants were entitled to release of their goods on the same terms and conditions---Appellants had been discriminated by the Department by whimsical exercise of discretion as the Appellant's case was identical to other importers who had been allowed release of their consignments of identical machinery imported from India and as such the Appellants were entitled for the release of their consignment on same terms 'and conditions as had been applied to in other cases---Orders were set aside, appeal was accepted and the Department was directed by the Appellate Tribunal to release the consignment. 1989 SCMR 353; 2004 PTD 2516; 2002 PTD 955; 2008 PTD 1475 and PLD 1970 SC 453 rel. (b) Customs Act (IV of 1969)--- ----S.156---Where the department had followed a particular practice over a period of time whether right or wrong, it will be extremely unfair to make a departure from it. PLD 1970 SC 453 rel. (c) Customs Act (IV of 1969)--- ----S.156---Revenue could not be allowed shifting of versions in respect of the same product with mere change in the law to the taxability of product. (d) Customs Act (IV of 1969)--- ----S.156---Indiscipline in realm of taxation---Assessee should know…

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