Law: Customs Act, 1969

Section: 32(2),32(1),104,156(1)(14),(77),83A,83,3 2,196(5)

(a) Customs Act (IV of 1969)--- ----S. 169---Jurisdiction of High Court in reference application---Scope---Reference application falling under advisory jurisdiction of High Court would be limited to questions of law arising out of order of Tribunal---No issue beyond the mandate of law could be considered. (b) Customs Act (IV of 1969)--- ----S. 32(2) [as amended by Finance Act (XXXI of 2000) w.e.f. 1-7-2000]---S.R.O. 225(I)197, dated 28-3-1997---S.R.O. 563(I)/2005, dated 6-6-2005---Imported goods---Assessment of duty at 30% on 5-3-1997 and payment of duty on 1-4-1997---Enhancement of duty from 30% to 40% w.e.f. 28-3-1997---Show cause notice, dated 7-11-2000 demanding 10% duty being short levied---Validity---Relevant date for purpose of S.32(2) of Customs Act, 1969 was 1-4-1997---Period of limitation for issuance of show cause notice as provided in S.32(2) of Customs Act, 1969 was 3 years upto 30-6-2000, which expired on 30-6-2000---Such period of limitation would not commence from date of discovery of short levy---Impugned show cause notice was thus barred by time, under which no recovery could be made-- Principles. (c) Limitation--- ----Subsequent enhancement in period of limitation---Not having effect of re-opening past and closed transaction---Principles. Once a matter becomes barred by time, then subsequent enhancement in period of limitation shall not have the effect of re-opening the past and closed transaction and resuscitating the matter, which had attained finality and had gone in the annals of history. (d) Customs Act (IV of 1969)--- ----S. 32(2)---Detection of short levy of duty after expiry of period of limitation---Issuance of show-cause notice---Validity---Period of limitation would not commence from date of discovery of short levy of duty---No recovery could be made in pursuance of such notice---Remedy of department in such case would be to initiate disciplinary proceedings against its officer found to be negligent in detecting short levy of duty within period of limitation. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The question of law requiring our consideration is as follows:-- "Whether learned CESAT (K-2) has fell in gross error of law by…

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