Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--Ss. 32, 156(1) & 196---Import of goods under the Scheme, "no duty no draw back rules"---Exemption---Claim for---Importer, who imported four consignments of stainless steel sheets and coils, filed bills of entry and all four consignments were released by Customs Authorities without payment of customs duty and other taxes leviable thereon in terms of notification under the Scheme "no duty no draw back rules"---"No duty no draw back scheme" was regularized by stringent conditions provided in said notification which required the export house or exporter to obtain serially numbered pass book from Collector of Customs---Said conditions suggested that Importer company had to approach the Collector of Customs before making any order for the import of input raw material or before purchasing locally produced input goods---During scrutiny of importer's, records by the Customs Authorities it was found that bills of entry were filed prior to issuance of said pass book which he was required to obtain before import of consignments i.e. input goods---Importer did not enter the pass book number on the bill of entry, but he entered the pass book number after it was issued by Assistant Collector---Importer held Department responsible for delayed issuance of said pass book---Contention of importer was that they having complied with substantial requirement of notification, could not be denied exemption available under said notification---Even otherwise omission of pass book number on the bills of entry amounted to violation of rules attracting a maximum penalty of Rs.25,000 in terms of S.156(1) of Customs Act, 1969---Appellant could not be denied exemption for which he was otherwise entitled solely for the reason that bill of entry did not contain pass book number---Appeal was accepted and impugned orders were cancelled---Appellant was held entitled to exemption, subject to imposition of penalty of Rs. 25,000 for violation of relevant rules. ORDER Facts of the case, as stated, are that the appellant Messrs Prime International Traders, Lahore imported four consignments of Stainless Steel Sheets and coils; and filed Bills of Entry bearing Machine…

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