Law: Customs Act, 1969

Section: 30

Customs Act (IV of 1969)--Ss. 30 & 156(57)---Provisions of Customs Act, 1969 provide that consignment shall be cleared, on the day of filing- of Bill of Entry and not kept in bonded warehouse and the duty would be payable at the rate chargeable on the said date---In case of storage in the bonded. warehouse duties would be payable at the rate prevailing on the date of actual removal of goods from the warehouse---Goods in the present case, were replaced with goods having no nexus with the description given in the relevant bills of entry---Goods were removed without payment of duties in the manner violative of law--Held, date of declaration of removal of goods from the bonded warehouse should be taken as the date of exbonding, comparing with the rate of inbonding day and charge the rate whichever was higher---Customs Authorities would charge penalty equal to five times the duty chargeable on the goods found so deficient--­Appeals allowed. JUDGMENT TASSADUQ HUSSAIN JILANI, J.---This judgment shall dispose of Custom Appeals No. 188 of 2001, 189 of 2001, 190 of 2001, 191 of 2001, 192 of 2001, 193 of 2001, 194 of 2001 195 of 2001, 213 of 2001., 214 of 2001, 215 of 2001, 2,16 of 2001, 217 of 2001, 218 of 2001, 219 of 2001 and 220 of 2001 as they are directed against the same impugned judgment passed by the learned Custom, Central Excise and Sales Tax Appellate Tribunal Lahore, dated 10-4-2001 vide which he allowed the appeals of private respondents (appellants in Custom Appeals Nos.213 of 2001 to 220 of 2001). The afore-referred appellants are manufacturers of paper products. They imported raw materials, stored them in, their respective bonded warehouses but removed those items without payment of Government dues amounting to millions. The Director of Intelligence and Investigation (Customs) Lahore prepared a contravention report got registered criminal cases registered referred the matter for adjudication and in terms of the orders passed by the Collector of Customs (Appraisement) they were directed to pay custom duties and taxes leviable on the goods unlawfully removed from the warehouses at their value prevalent on the dates of their filing inbonding Bills of…

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