Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)---Ss. 32, 79, 219 & 223---Customs General Order 12 of 2002--­Amendment in the Bill of Entry is permissible under law---Importers in the present case, had opted for first appraisement and through C.G.O.12 of 2002, the CBR had instructed that the importers may not be charged for mis-declaration under S.32, Customs Act, 1969 where the importers had opted for first appraisement for the determination of correct description PCT heading and quantity of goods---Effect---Any administrative order, violative of the provisions contained in the statute was bad and invalid to the extent of inconsistency---Instructions issued by the C.B.R. under S.219, Customs Act, 1969 were binding on all the officers of the Customs employed in the execution of Customs Act, 1969 by virtue of provision contained in S.223 of the Customs Act, 1969---If, as in the present case, there was any conflict in the instructions issued by the CBR and the instructions/orders issued by the officer subordinate to the CBR, instructions/orders issued by the subordinate official were invalid and inoperative to the extent of the conflict. (b) Customs Act (IV of 1969)--- ----Ss. 32 & 79---Standing Order 5 of 2002---Standing Order 9 of 2002--­Orders/Instructions contained in Para. B of Standing Order No.5 of 2002 and to the extent in Standing Order 9 of 2002 that, "henceforth no importer shall routinely be permitted examination of imported goods under the first proviso of S.79(1) of the Customs Act, 1969 and that "after filing of Bill of Entry" only machine number of set of document shall be entertained for the customs purpose by the Collectorate illegal, void, without jurisdiction and having no legal effect---Importers were bound under the law to allow amendment in the Bill of Entry and in the case of option given for first appraisement for the determination of correct description, PTC heading and quantity of goods, no importer shah be charged for mis-declaration under S.32, Customs Act, 1969. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The petitioner has sought the following reliefs: "This Hon'ble Court may be pleased to: 1. Declare that the Standing Order 9 dated 2-9-2002…

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