Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 79 (1)(b), 80, 81, 45, 32, 32A, & 179(1)(b)---Pakistan Customs Computerized System Rules, Rr.400, 401, 402, 406, 433, 434, 435, 437, 438 & 442---S.R.O. 704(I)/2007 dated 14-7-2007---Declaration and assessment of goods for home consumption or warehousing---On line amendments in the particulars of consignment---Department contended that the importer actually imported "Wooden strips", and information was received about gross misdeclaration and attempt of evasion of duty and taxes---Consignment was examined, "miscellaneous items" were found instead of "Wooden strips", and the matter was under examination when the initial importer in connivance with shipping agent made online amendments in the name of consignee and particulars of the consignment by using their users IDs; and the Importer in connivance with initial importer and shipping agent attempted to deprive the government of its legitimate revenue and had committed violation of various sections of law---Order in original was very firm and sound while the First Appellate Authority had passed order against the facts and law---Amendments were made in the VIR/carrier's declaration against the spirit of R.406 of Customs Rules, 2001 and S.45 of the Customs Act, 1969---Payment of duty and taxes in terms of Cl. (b) of S. 79(1) of the Customs Act, 1969, under the self-assessment scheme, did not absolve an importer form the charge of an attempt to defraud the government through a foul play---Validity---Shipping agents were allowed to amend authorized data field in Vessel Intimation Report online for all incoming and outgoing vessels--Carrier's agents were also allowed to clear their outstanding dues on the first and fifteenth of each month---Words used in R.401(1) of the Customs Rules, 2001 that "the carrier or his agent shall be entitled to amend authorized data fields in the Vessel Intimation Report by using their IDs online" showed that online amendments made by the carrier or his agent shall be allowed without any prior permission against the prescribed fee---Rule 401 of the Customs Rules, 2001…