Judgment Text

2021 P T D (Trib.) 1969 [Customs Appellate Tribunal] Before Jahanzaib Wahlah, Member Judicial-III Messrs PREMIUM ENTERPRISES and another Versus The AUDITOR, DIRECTORATE GENERAL OF POST CLEARANCE AUDIT and 2 others Customs Appeals Nos.K-1311 to 1319 of 2019, decided on 25th February, 2020. (a) Customs Act (IV of 1969)--- ----Ss. 26A, 32, 80 & 83---Conducting of audit---Mis-declaration---Checking of goods declaration by the Customs---Clearance for home consumption---Failure to issue show-cause notice---Scope---Appellant imported a consignment of electrical accessories which was duly cleared after payment of duty and taxes---Auditor, Directorate General of Post Clearance Audit, after seven months of the clearance of goods passed re-assessment order through which he changed quantity, description and value of electrical accessories---Validity---Appropriate officer under S.26A of Customs Act, 1969, was required to serve a notice in writing to the person specifying clearly the record required and purpose for which it was required in connection with the audit---No provision in the Customs Act, 1969, permitted conducting the audit on the basis of goods declaration and its corresponding data available in the Customs Data Reservoir---No re-assessment was permitted under S.80(3) of the Customs Act, 1969, once the goods were cleared for home consumption or shipped on board for export---Re-assessment order in any shape/manner by all means fell within the definition of demand notice for…