COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

COASTEX (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss.32 & 32-a---Customs Rules, 2001, R. 226---Customs Export Processing Zones Rules, 1981, R. 3---Mis-declaration---Import of goods into the Export Processing Zones---Scope---Customs authorities on spy information detained three containers containing banned goods destined for Export Processing Zone---In order to fulfill the requirement of issuance of NOC (No Objection Certificate) from the Export Processing Zone authority (EPZa), online application through Unique User ID was filed by the appellant company---after detention of containers, a letter was received from the appellant, whereby it had informed that their ID had been misused for NOC from EPZa and they had no concern with the goods---Customs authorities seized the containers and imposed penalty on the appellant company---Validity---Section 32 of Customs act, 1969, was only attracted when alleged mis-declaration or mis-statement was made for obtaining illegal gain by evasion of payment of customs duty and other taxes or for causing loss of revenue---Similar was the case of applicability of S. 32-a because there was no question of levy of duty and taxes on goods destined for Export Processing Zones---Goods meant for Export Processing Zones were exempt from all duty and taxes---When all goods destined for Export Processing Zones were exempt from customs duty and taxes there arose no question of invoking Ss. 32(1), 32(2) & 32-a of Customs act, 1969---Goods declaration (Bill of Entry) was required to be under R. 3(2) of the Customs Export Processing Zones Rules, 1981 and goods found at the time of examination did not fall in prohibited category as detailed in R.3(7) of Customs Export Processing Zones Rules, 1981---appellate Tribunal held that the user ID of the appellant had been misused---Imposition of penalty on the appellant was not only unjustified but also against all canons of law, hence, the same was ordered to be remitted---appeal was allowed.

COASTEX (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II) Ss — 2022 PTD 1645 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Judgment text as reported

Other judgments reported in 2022 PTD