Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---Ss. 25, 79(1), 80(3), 181, 193 & 156(1) Cls. 1, 14 & 14A---Customs Rules, 2001---Customs General Order No.7 of 2006 dated 26-6-2006---S. R. 0.499(1)/2009 dated 13-6-2009---Determination of customs value of goods---Punishment for offences---Goods declaration was selected for scrutiny---Importer allegedly had mis-declared weight and origin of the imported goods---Origin mentioned on goods was "England" whereas importer had declared the goods as "China" origin---Importer was charged for mis-declaration of description, origin, weight and value of goods and to defraud the government from its legitimate revenue; and assessed accordingly---First Appellate Authority observed that shipment of goods from "China" and issuance of certificate of origin by the authorized Chinese authorities, created a strong impression that goods may actually have been manufactured in "China" with the words of "England" origin inscribed thereon, as reportedly happened with many goods manufactured in "China "; and due to availability of the words "Made in England" on the goods, the goods were treated to be "England", instead of "China" origin; and value of goods had been revised upwards by nearly thirty percent (30%) due to general impression that goods manufactured in "China" were inferior in quality vis-a-vis the goods manufactured in West European countries like England; and goods were treated/assessed as England origin and penal action taken was waived; and ordered to remit the redemption fine and penalty imposed on the goods and the importer; and order was modified to that extent only---Revenue contended that First Appellate Authority had no jurisdiction to allow release of goods without payment of fine and penalty after accepting the goods were of England origin and for penal action the discretion of officers of Adjudication and Appellate authorities had been withdrawn and order of First Appellate Authority for remittance of fine and penalty was against the provisions of law---Validity---Goods, no doubt, had been imported from China and certificate of origin to that effect had been produced before the First Appellate Authority during hearing…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492