KARACHI: A special customs appellate tribunal comprising Tahir Zia (Member Judicial) and Nazim Saleem ordered issuance of notices to respondent Custom authorities including Collector Customs, Adjudication and Collector Customs East in an appeal (K85/2017) filed by M S Traders. Adnan Motan of Motan Law Associates appearing for the appellant challenged imposition of a penalty of rupees 50000 on ground of mis-declaration. According to the the Goods Declaration (GD) filed by the importer through appellant, a custom house clearing agent, the consignment was of ordinary chick pea (of Indian origin). The custom authorities disputing the declaration held that imported consignment is of: Roasted Chickpea without husk and thus the importer through willful mis-declaration in connivance with the clearing agent attempted to deprive the national exchequer of custom duty and taxes. Adan Motan arguing the appeal submitted that no show cause was served upon the appellant before imposition of penalty and hence no charge could be leveled and thus imposition of penalty is bad in law. The tribunal after hearing initial arguments admitting the appeal referred the same to the chairman for marking it to a single member bench on ground of pecuniary jurisdiction (less than rupees 5 million involved).