Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---Ss. 25, 79, 168, 179, 181 & 194-A---S. R.O. 487(I)/2007, dated 9-6-2007---Determination of value of imported goods---Misdeclaration of description of goods---Confiscation of goods---Option to pay fine in lieu of confiscated goods---Importers declared imported goods as "Silicon Electrical Sheet" under PCT heading 7225.1900 leviable to zero per cent customs duty in terms of S. 79(1) of Customs Act, 1969---Scrutiny report revealed altogether different items as "Electrolytic Tin Plate" classified under PCT heading 7210.1210 liable to 20% customs duty---Additional Collector of Customs, passed order-in-original for confiscation of offending goods with an option to the importers to redeem the goods on payment of leviable duties and taxes as well as redemption fine of 50% of the offending values of the goods and also imposed penalty of Rs.100,000 upon the. importers---Said order-in-­original had been upheld by Collector (Appeals)---Validity---Present was a clear cut case of misdeclaration of description, where 'Electrolytic Tin Plate' in secondary quality was declared as 'Silicon Electric Sheet'---Option given to the importers in order-in-original to redeem the goods on payment of all leviable duty and taxes as well as redemption fine of 50% of offending value .of goods, was against the provisions of the relevant S.R.O. 487(1)/2007 dated 9-6-2007---Redemption fine was to be worked out with reference to the duty and taxes attempted to be evaded and not the duty and taxes leviable on the whole consignment---Adjudicating officer could not order outright confiscation with an option to redeem the goods against 100%, fine of value of the consignment---Redemption fine was to be imposed on customs value and would be over and above the customs duties, other taxes and penalties imposed under relevant law---Customs value for the purpose of imposition of redemption fine was not the value declared or ascertained in terms of S.25 of Customs Act, 1969 but was the amount of duty and other taxes involved in respect of offending goods as incorporated in S.179 of the Act---Appellate Tribunal ordered, in circumstances, that redemption fine could be worked…

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