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Customs Appellate Tribunal 2021 Customs Act (IV of 1969)

2021 PTD 19

Clearance of goods---Mis-declaration
MESSRS M.I. TRADERS, LAHORE
Appellant
VS
THE PRINCIPAL APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, KARACHI AND 2 OTHERS
Respondent

Case Laws / Head Notes / Paras

Notification SRO No. 371(I)/2002, dated 15-6-2002---Clearance of goods---Mis-declaration---Adjudication proceedings---Despite payment of all duties and taxes levided by authorities, goods in question were not released by Customs Authorities---Validity---Authorities were only authorized to take action for issuance of detention notice in terms of S.202 of Customs Act, 1969, once amount alleged to have been evaded was finally adjudicated and decided against the person---Procedure and mechanism provided in S.202 Customs Act, 1969, was Act, 1969---Adjudication was not done either in respect of goods allegedly cleared against fake Goods Declaration---Putting a hold on Goods Declaration / detaining of consignment of importer by Principal Appraiser was not only without lawful authority and jurisdi...