| Citation(s) |
|---|
| 2003 SLG 444 2003 SLD 444 2003 PTD 552 |
Sindh High Court
Special Customs Appeals Nos. 78, 107, 111, 113, 81, 105, 125, 127, 119, 121, 123, 108, 110, 112, 79, 82, 106, 122, 124, 126, 117, 118, 120, 114, 115, 116, 109, 153, 156, 155 and 154 of 2002, heard on 17-10-2002
S. AHMED SARWANA, JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE
Raja Muhammad Iqbal alongwith Abdul Majeed, Principal Appraiser for
Respondents.
Special Customs Appeals Nos. 78, 107, 111, 113, 81, 105, 125, 127, 119, 121, 123, 108, 110, 112, 79, 82, 106, 122, 124, 126, 117, 118, 120, 114, 115, 116, 109, 153, 156, 155 and 154 of 2002, heard on 17-10-2002
S. AHMED SARWANA, JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE
Raja Muhammad Iqbal alongwith Abdul Majeed, Principal Appraiser for
Respondents.
MESSRS AL HAMD EDIBLE OIL (P) LTD. AND OTHERS
VS
COLLECTOR OF CUSTOMS AND OTHERS
Law: Customs Act, 1969
Section: 32
(a) Customs Act (IV of 1969)--S.32 Untrue statement, error etc Applicability of S.32 Scope ¬Provision of S.32, Customs Act, 1969 relates to a situation where a person makes any statement or files any document which is false in any material particular by reason of which any duty or charge is not levied or is short levied or, is refunded Customs Authority is empowered to issue to the person concerned a notice to show cause as to why he should not pay the loss of revenue suffered by the Department and after giving him a hearing, beside any other action under law, may order for payment of the same, if a case is made out Entire provision of S.32, Customs Act, 1969 revolves around the central point of loss of revenue suffered by the Customs Department on account of conduct of may person If the Department has not suffered any loss on account of the conduct of the importer, the question of applicability of S.32 of the Customs Act, 1969 does not arise. (b) Customs Act (IV of 1969) Ss.16, 32 & 156(1), Cls.(9), (14) Imports and Exports (Control) Act (XXXIX of 1950), S.3(1) Negative List of the Import, Trade and Procedure Order, 2001 2002 Import of RBD Palm Oil Collector of Customs issued show cause notice to the importers, inter alia, under Ss.16 & 32, Customs Act, 1969 read with S.3(1) of the Imports and Exports (Control) Act, 1950 on the ground that imported RBD Palm Oil did not meet the prescribed PSI Standards for Palm Oil Edible Grade (for cooking purpose) and was not fit for human consumption and after giving an opportunity of hearing to the importers found them guilty of violation of Ss.16 & 32 of the Customs Act, 1969 prohibiting import of goods falling within the Negative List of the Import, Trade and Procedure Order, 2001 2002 and ordered outright confiscation of all the consignments of RBD Palm Oil in terms of S.156(1), Cls (9) & (14) of the Customs Act, 1969 read with S.3(iii) of the Imports and Exports (Control) Act, 1950 Validity Held, in view of the conflicting reports from the Customs House Laboratory, four of which were in favour of the importers and one against them and in the presence of the reports of PCSIR & HEJ Institute of…
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