Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--S.32---Misdeclaration envisaged under S.32 of Customs Act, 1969---Issuance of show-cause notice to three sister concerns of importer---Validity---Service of notice under S.32 of Customs Act, 1969 was condition precedent for initiation of proceedings for misdeclaration by importer---In absence of such notice, Customs Officials could not acquire jurisdiction for initiating proceedings for misdeclaration, misstatement or evasion of tax---In absence of service of such notice on importer, entire proceedings .initiated by Adjudication Officer and further super-structure thereon would become without jurisdiction, void and inoperative---High Court accepted appeal and struck off entire proceedings. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This appeal is directed against the order dated 14-2-2003, passed by the learned Customs, Excise and Sales Tax Appellate Tribunal Bench-III, Karachi, in Customs Appeal No.244 of 2000/4472. 2. The appellant has proposed the following questions of law allegedly arising out of the order of Tribunal. "(1). Whether the appellate Tribunal fails to consider the legal grounds urged before it and did not reply with the same resulting in miscarriage of justice? (2) Whether the Honourable Appellate Tribunal fail to determine that any offence under section 32(2) is made out against the appellant? (3) Whether the liability if any, of Forte Pakistan Inc. can be recovered from Forte Pakistan (Pvt.) Ltd., a company having a separate legal entity? (4) Whether the record of the appellant was seized in violation of provisions of the Customs Act, 1969 and what will be the effect of non-issuance of Notice under section 171 of the Customs Act, 1969? (5) Whether the respondent was competent to issue common show-cause notice jointly charging three persons for their individual act and whether the case is covered under section 239 Cr.P.C. or under Order 1, Rule 3, C.P.C.?" 3. Heard Mr. Sohail Muzaffar, learned counsel for the appellant and Mr. Raja Muhammad Igbal, learned counsel for the respondent No.2. 3-A. The learned counsel for the appellant has not pressed the Question No.1. 4. After hearing the learned Advocates for the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492