Law: Customs Act, 1969

Section: 181

Customs Act (IV of 1969)--Ss. 181 & 156(1)(14)---S.R.O.487(I)/2007, dated 9-6-2007---Option to pay fine in lieu of confiscated goods---Goods were examined and reported that the same were classifiable under PCT' Heading other than what was declared by the importer---Value of such goods was enhanced and show-cause notice was issued on the charges of misdeclaration of description of the goods---Appellate contended that different type of goods were erroneously shipped by the foreign exporter and he had accepted that the goods shipped may be sent back---Permission was sought to re-export the goods---Permission was refused on the ground that Ministry of Commerce granting permission of re-export the goods had withdrawn its permission---Such order was upheld by the First Appellate Authority---Validity---Such was hardly a case of wilful mis­description---Ministry of Commerce, after applying its mind, had granted permission and had hastily withdrawn the same---Appellant had placed on record copies of number of GDs wherein the customs authorities had charged the taxes and duties upon rectified classification---Approach of the Government functionaries should be beneficent to its citizens and not harsh and oppressive---Customs authorities should not always insist on getting their pound of flesh---Appeal was accepted and orders were set side and the appellants were allowed to re-export the goods in terms of the letter of Ministry of Commerce, Government of Pakistan. 2002 YLR 2651 rel. JUDGMENT DR. RIAZ MEHMOOD, MEMBER (JUDICIAL).---The appellants have assailed, in this appeal, the Order-in-Appeal No.148 of 2007, dated 1-11-2007, passed by the learned Collector (Appeals,) respondent No.3, whereby he had upheld the order passed by the learned adjudicating officer, respondent No.2, vide which. the latter had confiscated the consignment of Paper Board imported by the appellant No.1 and had allowed redemption thereof on payment of fine equal to 50% of the assessment value of the goods in terms of section 181 of the, Customs Act, 1969 read with S.R.O. 487(I)/2007, dated 9-6-2007 and had also imposed a penalty of Rs.50,000 on each of the appellants. The appellants have pleaded…

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