Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)--Ss. 32, 156(1)(14)(77), 157 & 178--Imports and Exports (Control) Act, (XXXIX of 1950), S.3(1)---Customs Agents Licensing Rules, 2001, R.102(iv)(v); 103 & 104(2)---Untrue statement, error, etc.---Change of amount of import authorization---Filing of tampered/forged import authorization from Rs.5,00,000 to Rs.50,00,000 for clearance of consignment---Show-cause notice was issued---Case was adjudicated and seized goods were confiscated---Penalty equal to three times of the value of the seized goods was also imposed-License of Custom House Agent was revoked forthwith and the amount of Rs.30,000 deposited as security was ordered to be forfeited---Validity---During examination the import authorization provided along with import documents were found suspected---Original copy of import authorization was obtained from the official record which showed import ceiling worth Rs.5,00,000 and when it was tallied with the import authorization presented by the clearing agent, it was found tampered/forged showing the amount of import authorization of Rs.5 Millions---Import authorization having been tampered/forged subsequently, the same was got verified from Ministry of Commerce which confirmed that no such authorization of. Rs.5 Million was ever issued by the Ministry of Commerce---Department was obliged to take action against the appellants in the circumstances and the provisions of Imports and Exports (Control) Act; 1950 were fully attracted---Ministry of Commerce had cancelled the import authorization and in consequence of such cancellation letter the appellants were not authorized or competent to import the goods in issue. Messrs Al-Hamd Edible Oil (P.) Ltd. and others v. Collector of Customs and others 2003 PTD 552; Federation of Pakistan and others v. Saman Diplomatic Bonded Warehouse 2004 PTD 1189; Messrs A. R. Hosiery Works Karachi v. Collector of Customs (Export) another 2004 PTD 2977; 2007 PTD 2215 and PLD 1986 Kar. 373 ref. West Pakistan Tank Terminal (Pvt.) Ltd., v. Collector Appraisement C.P.L.A. 1098 of 2006 rel. (b) Customs Act (IV of 1969)--- ----Ss. 32, 156(1)(14)(77), 157 & 178---Untrue statement, error, etc.---Change of…

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