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HYDRAULIC PRODUCT TRADING CO. versus DEPUTY COLLECTOR OF CUSTOMS FOR APPRAISEMENT

Section 16, 32 and 156 (9) of the Customs Act 1969, the applicant imported sun mirror sheets in place of the rear mirror for which he was confiscated under the Section 15 (2) of the Act, but fined. Its release allowed on payment 200 goods price and 50 personal fine which was on appeal was reduced by half the request of review by Collector Petitioner before the Central Board of Revenue, The petitioner prayed before the Board of Revenue to waive the personal penalty amount. The Order of the Board of Limited Reasons was imported by six small groups of importers on the basis that it was clear that neither the value of the goods was assessed nor the penalty imposed. ? Applicant's appeal was contrary to his position by the collector; the applicant did not say that the observations of the Member Central Board of Revenue were not correct or contradicted the applicant's position in front of him orally. The department erroneously records in a non-judgmental order that the applicant did not face a 100% penalty reduction and that no point was raised other than the personal penalty waiver. Neither the record on record is supported by the documents nor was it specifically mentioned in the memorandum of the petition which the High Court refused to intervene. property advocates from Dandot lawyer