Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--Ss. 156(1), Cls.(9) & (14); 16 & 32---Customs Appraisement Manual, Chap.15, C1.(3)---Constitution of Pakistan (1973), Art. 185(3)---Correctness of weight of the exportable consignment---Determination---Duty of Customs authorities---Customs authorities were required to check/examine 10% of the said consignment even if the representatives of the exporters had not raised any objection to the examination of only one carton/packet out of large number of cartons/packets containing the goods/consignment for export---Where the Customs authorities checked/ examined only one packet/carton out of large number of packets, they could not claim that the exporters were estopped or precluded from objecting to the legality or otherwise of the examination and challenge the report of the Appraising/Examining Officer on the basis of such examination/ appraisement---By checking/examining just one out of large number of packets/cartons of goods to be exported, officers of the Customs Department had acted illegally and in violation of the Customs Appraisement Manual and the Standing Orders issued by the Central Board of Revenue---Such act of the Customs authorities had rendered examination of the consignments as illegal, improper and of no binding effect---Order of the Customs authorities, on the basis of reports of such examination of the consignments holding the exporters guilty of offences under Ss.16 & 32, Customs Act, 1969 and imposition of penalties under cls.9/14 of S.156(1) of the Act was also without lawful authority and of no legal consequence---Petition for leave to appeal was dismissed. ORDER SAIYED SAEED ASHHAD, J.--- Above three petitions for leave to appeal have been filed against the Sindh High Court judgment dated 27-4-2004 in Special Central Excise Appeals Nos.295, 297 and 298 of 2002 whereby the said appeals filed by the petitioner were dismissed and the order Of the Customs, Excise and Sales Tax Appellate Tribunal (hereinafter referred to as the "Tribunal") was upheld. 2. Brief facts requisite for disposal of the above three petitions are that respondents in all the three petitions exported various cartons/ packets of 100%…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492