Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)--Ss. 32(2) & 196---Levy of duty without issuing show-cause notice in terms of S.32(2) of the Customs Act, 1969---Validity---Appellant had raised such issue before High Court in Constitutional jurisdiction anal then had taken matter to the Supreme Court and on remand, Adjudicating Officer had passed impugned order---Non-issue of show-cause notice in such circumstances was merely a technicality---Appellant had neither raised such issue before the Appellate Tribunal nor challenged the findings of the Tribunal in memo, of appeal filed in High Court--­Objection was repelled. (b) Customs Act (IV of 1969)--- ----Ss. 19 & 32---S.R.O. 504(I)/94, dated 12-3-1994 [as amended by S.R.O. 545(I)/98, dated 12-6-1998]---Customs General Order No.7 of 1998, Sr. No.59 [as amended on 12-6-1998]----Compressors--­Exemption from duty---Entitlement---Letter addressed to Central Board of Revenue and placed before Adjudicating Officer had not been denied either before the Appellate Tribunal or High Court, wherein appellant had taken stand to have closed down their compressor manufacturing plant since 10-11-1998 and as locally made compressors would not be available in the market, thus, they had requested for taking out such-item out of Customs General Order No. 7 of 1998, dated 24-3-1998--High Court partly accepted appeal and set aside impugned s to the extent depriving the appellant of benefit of S.R.O. 504(I)/98 for period w.e.f. 11-11-1998 to 31-3-1999. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---This appeal is directed against the concurrent judgments of the learned Collector Adjudication dated 11-10-1999 as also that of the learned Customs, Excise & Sale; Tax Tribunal, dated 10-3-2002 vide which the former refused the grant of exemption from payment of custom and other dues with regard to the goods subject-matter of appeal (in terms of S.R.O. No.504(I)194, dated 12-3-1994) and the latter affirmed the said judgment and appellant's appeal was dismissed. 2. Facts giving rise to the instant appeal are that goods subject-matter of this appeal i.e. Compressors were imported by the appellants to be used, in the manufacturing of Deep-freezers. The bills…

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