Watermark
Customs Appellate Tribunal 2021 Customs Act (IV of 1969)

2021 PTD 1162

Power of adjudication/ Exercise of power
MESSRS IHSAN & SONS, KARACHI
Appellant
VS
THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS
Respondent

Case Laws / Head Notes / Paras

Re-assessment---Mis-declaration---Proof---Assessing Officer instead of accepting Goods Declaration preferred to inspect the goods and found them as per Declaration---Principal Appraiser re-examined the goods and imposed additional duty and taxes on the plea of mis-declaration---Additional Collector Customs (Adjudication) passed an order to confiscate the goods subject to redemption on payment of 20% fine---Validity---Consignment which had undergone process of passing assessment order under the provision of S.80 of Customs Act, 1969, and R.438 of Customs Rules, 2001 for levy of duty and taxes by competent authority in exercise of powers vested upon him through notification SRO No.371(I)/2002, dated 15-6-2002---Such order was appealable order and could not be disturbed by any other authority...