Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)---Ss. 32(3) & 223---Notification S.R.O. 587(I)/1990, dated 7-6-1990---Misdeclaration---Time-barred show-cause notice---Exemption on import of goods---Authorities imposed penalty on importer on the ground that it had imported excess quantity than sanctioned---Plea raised by importer was that show-cause notice issued by authorities was hopelessly time-­barred---Validity---It was not the case of misdeclaration or making false statements by importer but it was a case of wrong interpretation of direction given by Central Board of Revenue from time to time---Show cause notice issued after six months from 7-3-1995 was hopelessly time-barred because addition made by Central Board of Revenue in its letter dated 7-6-1997 was not made effective on the date of issuance of that letter but clearance of goods was allowed in terms of final certificate issued in favour of importer---After allowing release of raw material imported by letter dated 7-3-1995 under S.R.O. 587(I)/90 upto 30-4-1995, with further addition of certain items by letter dated 7-6-1995 in continuation of final certificate issued by Central Board of Revenue on 19-8-1996---Adjudication proceedings initiated against importer were contrary to S.223 of Customs Act, 1969, which made directives given by Central Board of Revenue a binding effect on all its subordinate functionaries---Any subsequent proceedings initiated against importer by issuance of show-cause notice was without jurisdiction and was in complete defiance of directions given by Central Board of Revenue-Order passed by authorities against importer was set aside---Reference was allowed in circumstances. Union Sport Playing Cards Company v. Collector of Customs and another 2002 MLD 130 and Messrs Lever Brothers Pakistan Ltd. v. Customs, Sales Tax and Central Excise Appellate Tribunal 2005 PTD 2462 ref. ORDER MRS. YASMIN ABBASEY, J.---Facts leading to this Reference Application are that 51 consignments of raw materials were imported by applicant and were got cleared in 1994-96 under S.R.O. 587(I)/1990, dated 7-6-1990 against an allocation of sanction quota as per survey certificate issued by the Central Board of Revenue, on…

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