COLLECTOR OF CUSTOMS (EXPORT), KARACHI VS CUSTOMS, EXCISE AND SALES TAX APPELLATE .TRIBUNAL, KARACHI, 2007 PTD-SUPREME-COURT 2466 (2006)

(On appeal from the order, dated 11-4-2003 in Special Custom Appeal No.4 of 2002 passed by the High Court of Sindh, Karachi).

Customs Act (IV of 1969)---

----S. 32---Constitution of Pakistan (1973), Art.185(3)---Misdeclaration by exporter---Short question involved in the petition for leave to appeal was, whether the respondent-Exporter, by declaring weight of Dana Printed Fabric less by 14 % was guilty of misdeclaration within the meaning of S.32 of Customs Act, 1969---Impugned orders tended to show that in fact no concrete and definite evidence was available about short of weight by 14 % as alleged---Even if that be so it had been fairly conceded before the forums below, including the High Court that by declaring the weight of the consigmnent less by 14%, exporter neither derived any gain nor caused arty loss to the Customs hierarchy---No fault or legal flaw was found with the approach of the forums below, which was not open to any exception---No question of law of public importance and no ground for grant of leave, having been made out, petition was dismissed and leave to appeal was refused.

Akhlaq Ahmad Siddiqui, Advocate-on-Record for Petitioner.

Nemo for Respondents.

Date of hearing: 17th October, 2006.

JUDGMENT

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 misdeclaration within the meaning of section 32 of the Customs Act, 1969`?

2. We have heard Mr. Akhlaq Ahmad Siddiqui learned Advocate -on-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 consigmnent 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 leave refused.

H.B.T./C-13/SCLeave refused.