Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--Ss. 25, 32(1a), 156(1) & 14---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(i)(b)(c)---Categorization---Literature/specification---Misdeclaration---Show-cause notice---Valuation---Laboratory report---Jurisdiction---Complaint against the order of confiscation of goods and issuance of show-cause notice under section 32(1a) of the Customs Act, 1969---Contention by the department was that consignment did not contain the substance as declared by the complainant and on the basis of test reports from the customers laboratory it was found to be different and was of more value as declared by the complainant---Validity---Correspondence made by the department with supplier was detailed about the value of the material supplied and details of invoice and the nature of the material supplied by them, which confirmed the declared version of the complainant---Identical goods imported by the complainant were cleared earlier---Test reports obtained by the department were prepared without consulting the literature of the manufacture-Constituents/components and the chemical qualities of the substance were not indicated in the report---Earlier test reports and test report of PCSIR's pertaining to the present consignment indicated that the basic component of the substance was ethylic in nature---Decision of the department was not based on cogent, reliable and relevant evidence---Customs value of imported goods was the transaction value or the price actually paid---Department had failed to prove that invoice was not genuine---Veracity of the certificates of manufacturer and exporting country's Chamber of Commerce was not questioned by the department---Show-cause notice alleging misdeclaration and under invoicing was found illegal and against the terms of section 32(1)(a) as ingredient of knowledge and belief was missing in the notice---Same being vague and not in conformity with law was thus illegal and contrary to law---Show-cause notice and of the process employed by department for rejecting the declared version of the complainant and subsequent decision taken was perverse, arbitrary, biased, oppressive, not…

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