Law: Customs Act, 1969

Section: 2

(a) Customs Act (IV of 1969)---S.2(s), 32(2) & 139---Import Policy Order, 1998-99, Chap.2--­Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Import of freely importable goods---Charge of smuggling---Appellate Tribunal, having found that there was nothing on record to demonstrate that an attempt to remove the goods as old and used items without payment of duty and taxes was made, set aside the order of the Collector and directed to allow relevant provisions of law to be followed---Despite clear directions to allow the relevant provisions of law to be followed, case was sent to the Collector (Adjudication) for initiating proceedings based on the same show-cause notice which had been set aside---Instead of allowing the complainant to file bill of entry for clearance of the imported consignment on payment of leviable taxes, various hearing memos. were issued---Goods were seized and auctioned without informing the complainant in violation of the Tribunal's order--­Validity---Collector should have allowed the complainant to file documents for clearance of goods imported by him, which was not done---All the actions taken by -the Customs Authorities, right from the beginning, were arbitrary, contrary to relevant law, against established procedure and without valid reasons---Framing the charge of mis-declaration and smuggling against the complainant on the basis of the Import General Manifest and the bill of lading was without legal authority---Seizure of goods, shifting from the sea port to the city, and the auction without notice to the importer were also illegal and without jurisdiction---Fresh proceedings and issue of notices of hearing were actions in defiance of the Tribunal's order---Customs Authorities had defied the provisions of the Customs Act, 1969 and the charge of serious maladministration was established---Federal Tax Ombudsman recommended that Central Board of Revenue to institute an inquiry to identify the officials responsible for the illegal acts committed in the seizure, confiscation and disposal of goods, and take suitable disciplinary action against them and to direct the Collector of Customs to pay the sale…

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