Law: Customs Act, 1969

Section: 25,32,180,196

(a) Customs Act (IV of 1969)--Ss. 25, 32 & 196---Determination of customs value of goods---Mis-­declaration---Order passed in appeal by Customs Appellate Tribunal, whereby on the charge of mis-declaration appellant was penalized for making payment of evaded amount,,. of duties and taxes along with additional tax---Appellant, who imported certain consignment of second hand clothes, had disposed of the consignment of second-hand clothes in the same year---After disposal of imported second-hand clothes in the very year to assess the value of goods on presumptive evidence, was beyond the scope of S.25 of Customs Act, 1969---Even otherwise after clearance of goods and removal of consignment from the customs area, Customs Authorities were functus officio to reopen the case again as it had become past and closed transaction---No specific provision had been quoted as to whether appellant had been guilty of offence falling under subsection (2)(3) of S.32 of Customs Act, 1969; it would thus be difficult to observe as to whether appellant had been guilty of mis-declaration. (b) Customs Act (IV of 1969)--- ----S. 32---Untrue statement---Limitation---If case would fall under S.32(2) of Customs Act, 1969, the period of limitation at the relevant time was three years and if it would come within the purview of S.32(3) of the Act, permissible period to adjudicate would be six months---Object of providing limitation period was to finalize the transaction within specific time. (c) Customs Act (IV of 1969)--- ----S. 180---Show-cause notice after confiscation of goods---Object of issuance of show-cause notice as prescribed in 5.180 of the Customs Act, 1969, was to intimate the concerned parties beside indicating them about the nature of contravention, and the penal action intended to be taken against them---Before taking any step, subsection (b) of S.180 of the Customs Act, 1969 provided an opportunity to the party to make representation in writing within such reasonable time as the appropriate officer could specify against the proposed action---Without issuing any proper notice under S.180 of the Customs Act, 1969 and examining the subject consignment or having a similar…

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