Law: Customs Act, 1969

Section: 32,156(14),193

Law: Customs Act, 1969

Section: 32,156(14),193

Law: General Clauses Act, 1897

Section: 24A

ORDER The Order was passed by Ghulam Ahmed, Member (Technical-II). - By this order, we dispose of Customs Appeal No.K-525 of 2011 filed by the appellant against Order-in-Appeal No.11 of 2006 dated 3-1-2006 passed by the respondent No.1, wherein he maintained Order-in-Original No.8 of 2005 dated 31-10-2005. 2. Brief facts of the case are that Messrs Mubashir Ahmad Magoon, Magoon Brothers, NTN 1056808,81-Bahadur Shah Market, M.A. Jinnah Road, Karachi imported a consignment of screw wrenches, spanners, Oil Can, goggles etc under PCT Heading 8204.1100 from China at declared value of US S 9033 and filed a Goods Declaration electronically vide CRN I-HC-18651-081005 elated 8-10-2005 through their Clearing agent Messrs Nawab and Sons, CHAL. No. KAPR-0859, Mian Chamber, 2nd Floor Room No.15, Shahrah-e-Liaquat, Karachi. The importer declared on his Goods Declaration 16 items in total, out of which 04 items were declared as of German Origin and the remaining 12 items were declared as of China Origin. During the physical examination of imported goods all 16 items were found to be of European Origin. No Packing List or invoice, were found inside the Container, as required by Customs Rules, 2001, dated 18-6-2001 as amended from time to time. The packing list provided by the importer also indicated that tile goods are of European Origin. Details of the discrepancy found in the examination report are given in the Table below:-- Description PCT Quantity Declared Declared Found Heading Unit Origin Origin Value in US$ SCEW WRENCH 6" 82041100 1000000 0.2000 China France SCEW WRENCH 8" 8204.1100 1500.000 0.3000 China France SCEW WRENCH 10" 82041100 1500.000 0.3500 China France SCEW WRENCH 12" 8204.1100 2000.000 0.5000 China France Oil CAN 350CCop 8205.5900 1000.000 0.2000 China Germany Oil CAN 500CC 82055900 1000.000 0.2500 China Germany Soft Pipe For Grease Gun 39173900 1000.000 0.0500 China Germany Greaser Nozzle 3917.4000 5000.000 0.0500 China Germany Paper Dust Mask HF-204 9020.0020 3000.000 0.2000 China U.K Safety Goggles 1004.9000 1000.000, 0.02.00 China U.K Goggles Welding 9004.9000 3000.000 0.1000 China U.K Hacksaw Frame MX-123 8205.5900 672.000 0.2500 China U.K Messrs…

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