Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)---S.32---Scope and application of S.32, Customs Act, 1969--­Provisions of S.32, Customs Act, 1969 relate to three different and distinct categories of short levy or refund etc., i.e. in relation to any declaration or statement which is false in any material particular; where there is some collusion and where there is any inadvertence, error or misconstruction on the part of the Department. (b) Customs Act (IV of 1969)---S.32(2)(3)---S.R.O. 530(I)/90, dated 7-6-1990---Custom Tariff Section Notes V to XVI---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Short levy of Customs Duty---Show-cause notice under S.32(2)(3), of Customs Act, 1969---Limitation---Department had not alleged that the short levy was on account of a -misstatement or misdeclaration made by the importer in a certificate or other document or was on account of any statement which was false in any material particular or on account of -some collusion---Show-cause notice simply stated that the import duties in respect of the consignment, were found to have been short levied because the assessment should have been correctly made under PCT Heading 9010.1090 chargeable to the Customs Duty @ 50% and sales tax @ 12.50% instead of "free" which clearly indicated that it was a result of inadvertence, error or misconstruction on the part of the Customs Department and was, therefore, not due to misdeclaration or misstatement made or a false document submitted, by the importer--­All the documents relating to the import were presented to the Department which ordered clearance of the goods---Inadvertence, error or misconception on ,the part of Department in clearing the goods exempt from duty was evident on the relevant official record wherein it was stated on post importation scrutiny of the document it was detected that the subject goods did not qualify for the exemption .under S.R.O. 530(I)/90 dated 7-6-1990 viz. definite in Section Note V to Section XVI of the Customs Tariff---Show-cause notice thus nowhere mentioned of a misstatement, false .statement or any collusion on the part of the importer which resulted in short levy of the Custom…

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