COLLECTOR OF CUSTOMS (EXPORT), KARACHI vs CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI and another
This petition for leave to appeal arose from a dispute regarding the alleged mis-declaration of weight in an export consignment of Dana printed fabric. The core legal question was whether an exporter, by declaring the weight of the goods 14% less than the actual weight, committed an act of mis-declaration under Section 32 of the Customs Act, 1969, warranting a penalty. The Supreme Court of Pakistan examined the findings of the lower forums, including the Customs, Excise and Sales Tax Appellate Tribunal and the High Court, which had set aside the penalty imposed on the exporter. The Court observed that there was no concrete or definite evidence presented to substantiate the alleged 14% loss of weight. Furthermore, it was conceded that the discrepancy in the declared weight resulted in neither any financial gain for the exporter nor any revenue loss to the Customs authorities. Consequently, the Supreme Court held that the lower forums correctly approached the matter, finding no legal flaw in their decisions. The petition was dismissed as it failed to raise any question of law of public importance.
- Does a discrepancy in the declared weight of an export consignment constitute mis-declaration under Section 32 of the Customs Act, 1969, if it results in no financial gain or loss?
- Is a penalty for mis-declaration under the Customs Act, 1969, sustainable in the absence of concrete evidence regarding the alleged discrepancy?
- Section 32, Customs Act 1969
' RANA BHAGWANDAS, J.--- Short question involved in this petition for leave to appeal is whether the respondent-exporter by declaring weight of Dana printed Fabric less by 14% was guilty of mis- declaration within the meaning of section 32 of the Customs Act, 1969?
2. We have heard Mr. Akhlaq Ahmad Siddiqui learned Advocateon-Record for the petitioner and gone through the impugned order of the High Court as well as order passed by the Customs, Excise and Sales Tax Appellate Tribunal, whereby penalty of Rs,75,000 imposed on the Exporter was set aside.
3. A glance at the impugned orders tends to show that in fact there was no concrete and definite evidence of loss of weight by 14% as alleged and even if that be so it has been fairly conceded before the forums below including the High Court that by declaring the weight of the consignment lesser by 14% Exporter neither derived any gain nor caused any loss to the Customs hierarchy. We do not find any fault or legal flaw with the approach by the forums below which is not open to any exception.
4. No question of law of public importance and no ground for grant of leave is thus, made out.
5: Petition is therefore, dismissed and . revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.