Law: Customs Act, 1969

Section: 32,32(1)(2),32(3),106,196(1)

(a) Customs Act (IV of 1969)--- ---S.32---Untrue statement, error, etc.---Limitation---Categories of cases falling under the mischief of S.32 Customs Act, 1969 stated. A bare reading of S.32 of the Customs Act, would show that for the purpose of limitation, cases falling under the' mischief of this section, have been placed in two categories. Subsection (2) is to be read in conjunction with subsection 1(a) & (b) and it deals with the matters, where by reason of some collusion any duty or charge has not been levied or has been short-levied or has been erroneously refunded. The period of limitation prescribed under this subsection is five years, which was earlier three years up to 30-6-2000, while in subsection (3) the period of limitation prescribed is three years, which was earlier six months up to 30-6-2000, and it covers those matters where, by reason of any inadvertence, error or misconstruction, any duty or charge has not been levied or has been short-levied or has been erroneously refunded. (b) Customs Act (IV of 1969)--S.32(1)(2)---Untrue statement---Allegation of "hoodwinking" by assessee in the show-cause notice---Limitation---"Hoodwink" connotation---Such allegation clearly brings. the show cause notice within the scope of S.32(1) & (2) of Customs Act, 1969 which provided three years limitation at the relevant time---Principles. (c) Words and phrases--- --"Hoodwink"-Connotation. (d) Words and phrases--- ----"Evade"---Meaning. (e) Customs Act (IV of 1969)--- ----S.32(1)(2)---Untrue statement---Act of assessee of charging the value of products inclusive of customs duty etc. from the buyer and making a wilful declaration that the supplies were duty free provisions and stores as admissible under S.106 Customs Act, 1969 fell under the mischief prescribed under subsections (1) and (2) of S.32, Customs Act, 1969 and not under S.(3) of S.32 thereof. PLD 1963 SC 322; PLD 1969 SC 187; PLD 1970 SC 80; PLD 2001 SC 38; 1984 MLD 562; 2000 PCTL 117(sic); PLD 1999 Kar. 391; 2005 PTD 78; PLD 1986 Kar. 373; PLD 1990 Kar. 338; 1999 CLC Kar. 520; 2005 PTD 1654; PLD 2000 SC 825; 2000 SCMR 678; Collector of Customs, E&ST and Sales Tax v. Pakistan State Oil…

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