Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25, 32-32-A, 81 & 194-A---Determination of customs value of imported goods---Misdeclaration---Direction to pay the short levied amount of duty and taxes, besides the penalty---Respondent/importer imported consignment and filed G.D.----Officials of appellant department being not satisfied with the valuation of the consignment, made provisional assessment under S.81 of Customs Act, 1969, however, final determination was made by the Director of Valuation vide valuation ruling---On the basis of said valuation ruling, the Collector of Customs/appellant served show-cause notice to importer under Ss.32(1)(2), 32-A & 32(5) of the Customs Act, 1969 to pay total sum in terms of duties and other leviable taxes, penalties and Adjudication Officer passed order-in-original in that respect---On filing appeal by the importer, Collector of Customs (Appeals) set aside the said order holding that since the Collectorate failed to meet its obligation under S.81(3) of Customs Act, 1969, its right to issue show-cause notice under S.32(5) of the Act ceased to exist---Show-cause notice was held of no legal effect and said order was set aside---Validity---Show-cause notice was issued by the appellant department with the specific allegation that the valuation of the offending goods declared therein were grossly under-invoiced with mala fide intention to evade colossal amount of government revenue---Said show-cause notice was issued to the importer after expiry of limitation period as provided under S.81 of the Customs Act, 1969---Show-cause notice, in circumstance, was barred by time as provided under S.32(5) of Customs Act, 1969---Neither any allegation with regard to misdeclaration was made in said show-cause notice nor copy of inquiry report was supplied to the importer---No action, in circumstances, could be taken under S.32(1) of the Customs Act, 1969 and no penalty on such charge could be imposed---Impugned order was unexceptionable in circumstances. Rehan Umer v. Collector of Customs, Karachi and 2 others 2006 PTD 909; Messrs CIBA GEIGY (Pakistan) Limited v. Deputy Controller of Customs Valuation, Karachi and 2 others 2005 PTD 1131; Messrs…

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