Law: Customs Act, 1969

Section: 156

Law: Customs Rules, 2001

Section: 110,125

Customs Act (IV of 1969)--S.156---Customs Rules, 2001, Rr. 110 & 125---Import of banned goods---Confiscation of such goods---Admission of charge by importer and his readiness to pay fine equal to 25% of ascertained value in lieu of its confiscation---Contravention report showed ascertained value of goods at Rs.62,37,300, while show-cause notice showed such value at Rs.7,48,516---Order of Collector rectifying typographical error made in show-cause after providing due opportunity of hearing to importer---Validity---No violation of principles of natural justice had taken place in circumstances. Collector v. Ms. Rahim Din 1987 SCMR 1840; Ms. Mansab Ali. v. Amir Ali PLD 1971 SC 124; PLD 1979 SC 124 and 2006 PTD 2609 and PLD 2005 SC 461 ref. ORDER IRFAN SAADAT KHAN, J.---This Special Customs Reference Application (SCRA) has been filed against the order passed in split decision given by Customs Excise & Sales Tax Appellate Tribunal Karachi Bench-II, (SCAT) Karachi, in Custom Appeal No.K-151/ 2003(K-2)/15506 dated 27-2-2007, by raising the following questions of law: (1) Whether the case of appellants is covered by the law laid down by the Honourable Supreme Court of Pakistan in case of Collector v. Ms. Rahm Din SCMR 1987 P.1840 or not? (2) Whether after accepting the material aspect by the Appellate Tribunal vide Order-in-Appeal No. 783/3 dated 11-6-2003 that the impugned order No. 71/02 dated 29-6-2002 is void order in conflict or show-cause notice remanding the same to original authority violative to ruling of Supreme Court of Pakistan given in case of Chairman, WAPDA v. Ms. Gulbat Khan SCMR 1996 P 220 or not? (3) Whether the impugned Order No. 27/03 dated 26-7-2003 passed by the respondents after the remand of case is out of the purview of show-cause notice as well as in violative to specific directives of Appellate Tribunal already given vide Order-in-Appeal No.K-783 of 2003 dated 11-6-2003 or not? (4) Whether the case of appellants covered by law laid down by the Supreme Court of Pakistan in case of Ms. Mansab Ali v. Amir Ali, PLD 1971 SC 124 or not? 2. Mr. Amir Malik, learned Advocate appeared on behalf of the applicant and submitted that the referee Member of…

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