Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--S. 156(1), Cls. (62) & (90)---Constitution of Pakistan (1975), Art.185(3)--- Goods illegally taken out of warehouse without payment of duty---Allegation against importer-respondent was that he unloaded imported consignment in private bonded warehouse and consumed a portion of the same without intimation to Customs Authority---Customs Appellate Tribunal imposed' penalty on importer under clause (90) of S.156(1) of Customs Act, 1969---High Court set aside order passed by Tribunal and while reducing the amount of penalty held that importer was liable to penalty provided by S.156(1), clause (62) instead of clause (90) of the said section---Validity---Clause (62) and not clause (90) of S.156(1) of Customs Act, 1969 was applicable to the case of Importer who could also be tried by Special Judge Customs and, if found guilty, was to be liable to imprisonment for a term not exceeding five years or fine or both---No illegality having been pointed out in the impugned order, leave to appeal was declined. JUDGMENT SARDAR MUHAMMAD RAZA KHAN, J.---The Collector Customs Peshawar seeks leave to appeal against the judgment, dated 12-12-2001 rendered by a learned Division Bench of Peshawar High Court whereby, it was held that, to the irregularity committed by Messrs Paper International (Pvt.) Ltd., the correct section of Customs Act applicable was section 156(1) clause (62) and not section 156(1) clause (90), as claimed by the Customs department. 2. The respondent imported two consignments of wood pulp on 20-5-1998 and 25-5-1998 from Canada and Indonesia. The consignment of 3000 metric tons of Indonesian origin was cleared at Karachi while Canadian consignment of 497.361 metric tons was unloaded in the factory in private bonded warehouse, both simultaneously. When the department physically checked the consignment on 5-10-1998, a shortage of 357.361 metric tons was discovered, to have been consumed without intimation to the Customs authorities. 3. The Adjudicating Officer vide order-in-original, dated 4-11-1998 imposed a penalty of rupees three million plus duties which, by the Customs Appellate Tribunal was reduced to rupees one million. The order of…

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