Law: Customs Act, 1969

Section: 81

Customs Act (IV of 1969)--Ss. 81(1)(2)(3)(4), 25(4), 25-B, 32 & 163---Customs Rules, 2001, R.109(3)-Provisional assessment of duty---Show-cause notices for short recovery of duties and taxes on the ground that untrue import documents were submitted to the customs authorities with criminal intent to evade duties and taxes by committing such fraud---Appellants contended that notices were self-contradictory, having no relevance with the imports of appellants while the department conceded that show-cause notices were not in accordance with law---Validity---Show-cause notices had been issued on the pattern, which either did not contain any specific allegation against the appellants or were full of material contradictions---Notices issued were not only containing incorrect facts, but were also not in accordance with law---Notices revealed that the facts of the cases of different importers had been mixed up and in many cases facts recorded in the notices were incorrect, contradictory to the record and self-contradictory---Even in some of the cases the declared and assessed value had been shown more than the value at which the customs authorities had suggested to assess those goods in the notices---No loss to the exchequer could be attributed to the importers/appellants nor it could be held that any case of mis-declaration within the meaning of S.32 of the Customs Act, 1969 was made out---Any action against the appellants on such premises could not be sustained---One could not go beyond the allegations mentioned in the notices and since notices were either self-contradictory, vague without any specific allegation or containing incorrect facts, had no legal sanctity---Order was set aside by the Appellate Tribunal in circumstances. Federation of Pakistan and others v. Ibrahim Textile Mills Limited and others 1992 SCMR 1898 and Messrs D.G. Khan Cement Company Ltd v. Collector of Customs, Sales Tax and Central Excise, Multan and 2 others 2003 PTD 1997 ref. ORDER MRS. ASHRAF JEHAN, MEMBER (JUDICIAL):---By this single Order, I propose to dispose of Customs Appeals Nos.619, 620, 698, 700, 730, 731, 964, 965 and 966/2004 filed against the Order-in Original No.32 to…

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