Law: Customs Act, 1969

Section: 25,81,81(2),194A

customs Act (IV of 1969)--Ss. 25, 81, 81(2), 194A ORDER MUHAMMAD NADEEM QURESHI MEMBER (JUDICIAL-I).- This order will dispose of Customs Appeals Nos.K-732 and 733/2011 filed by the Messrs MQMA. Silk Mills (Pvt.), Ltd., against the Order-in-Appeals Nos.5275 to 5276 of 2011 dated/11-542011 passed by Collector of Customs (Appeals), Karachi. These appeals have identical issue of law and facts therefore, being heard dealt with and dispose of simultaneously though, common order in the light of the judgment of the Honourable High-Court of Sindh in Customs Reference No. 157 of 2008, S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adj-I) and others. 2. Brief facts. of the case are that the appellant imported a consignment declared to contain Floprint TA-160 (pigment thickner) weighing 91000 Kgs from the UAE and filed a Goods Declaration (GD) bearing No.HC-KAPR-HC-1864 dated 21-8-2008 for clearance thereof at declared value @ US$ 26845 (Pak Rs.20,12,485) under PCT heading 39069030 attracting customs duty @ 0% Sales Tax @ 0% in terms of S.R.O. 509(I)/2007 dated 9-6-2007. The goods were cleared "against an undertaking to the effect that the matter would be referred to the Classification Centre for determination of classification of the goods and that the appellant would pay the differential amount of duty / taxes if required as a consequence of the aforesaid determination of classification. Subsequently the PCT Committee ruled, vide Public Notice No. 06/2009, that the goods imported in this case were correctly classifiable under PCT heading 3906.9040. Since the goods were subject to 10% customs duty and benefit of Notification,S.R.O.509(I)/2007 dated9-6-2007 was also not available to the same-,the appellant was asked to pay the differential amount of Rs.1,273, 140 vide the impugned order. The operative part of the same is reproduced as under:-- "I have gone through the record available and found that due opportunity was provided to importers for persisting their view point but the importers or their authorized-representative failed to prove their claim documentary in support of their defence. On the basis of record, the allegation in the show-cause…

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