Law: Customs Act, 1969

Section: 32(1),196

Customs Act (IV of 1969)--Ss. 32(1) & 196---Allegation of misdeclaration in Bill of Export regarding weight of consignment---Tribunal finding such charge not based on 100% weightage of consignment---Reference to High Court---Question in reference to High Court was whether whole consignment was weighed or its 25% was weighed---Validity---Tribunal having not decided any question of law, High Court dismissed reference in limine. ORDER Granted with all just exceptions. 2. The Collector of Customs, Export, has proposed the following questions alleging that they are the questions of law arising out of the order of Tribunal:--- "(1) Whether on the facts and circumstances of the case, the learned Tribunal erred to hold that 25% consignment was weighed (2) Whether on the facts and circumstances of the case, the learned Tribunal erred in law that mis-declaration of weight and quality is falling under section 32(1) clause 14 of section 156(1) of the Customs Act?" The relevant portion from the order of Tribunal is reproduced for the sake of convenience:--- "2. Briefly the facts of the case are that the appellant filed a bill of Export No.03530 dated 12-4-2001 for export of 289 packages, containing 42308 meters of 65% polyester, 35% cotton printed fabric to UAE. During the course of physical examination of the consignment the net weight was found to be 9198.75/Kg. instead of 14385.70 Kgs. as declared. The discrepancy was explained by the appellant that they had purchased the impugned fabric on meterage basis and not on weight basis yet a case of misdeclaration against the appellant such that the impugned goods were confiscated and penalty was imposed. The appellant under the threat of revocation of contract with the foreign buyer redeemed the goods on payment of penalty and redemption fine and being unsuccessful at lower fora filed this appeal inter alia, on the following grounds:--- (a) that the consignment was procured from the local supplier on meterge basis; (b) that discrepancy in weight was an omission inadvertent, unwilful and bona fide in nature; (c) that as per agreement with trade on detection of discrepancy in the weight necessary amendment in the bill of…

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