Law: Customs Act, 1969

Section: 25,31,32(1),32(2),32A,79,80,30,156(1),15 6(14),156(14A),156(45),194A

ORDER MUHAMMAD NADEEM QURESI-II, MEMBER (JUDICIAL-I).- We intend to dispose of the instant appeal filed by Messrs Soor Ghar Traders, against the Order-in-Original No. 63521/2013 dated 31-1-2013 passed by the Additional Collector Adjudication-II, Customs House, Karachi. 2. Brief facts of the case are that importer Messrs Soor Ghar Traders (NTN6334005) electronically filed a Goods Declaration hearing CRN NO. KCSI-HC-90499-08012013, for the import of PVC Coated Fabric, quantity 821 Rolls at unit value declared as USS 32.8870/Rolls. The importer sought clearance of the same under section 79(1) of the Customs Act 1969, by determining the liability of taxes at their own. In order to check as to whether the importer has correctly paid the legitimate amount of duties and taxes and importability of the subject impugned goods, the under reference GD was selected for scrutiny in terms of section 80 of the Customs Act, 1969. Scrutiny of the Goods Declaration, in the light of examination report revealed that the importer had declared the Unit of Measurement (UOM) as roll instead of Kg. The misdeclaration of the unit of measurement which is not in accordance with UOM mentioned. in Pakistan Custom Tariff is a punishable offence as defined under Sr. No.1 B(g) of S.R.O. 499(I)/2009 dated 13-6-2009. Furthermore, Custom Value which is ascertained in instant case as US$ 3/kg is almost 100% higher than the declared value, hence the importer had also misdeclared the value of the impugned goods. It is pertinent to mention that in PaCCS while filing the GD, it is mandatory for the importer to provide the correct relevant information / data but in the instant case the importer deliberately concealed the required information i.e. weight in this automated environment just to avoid higher tariff rate. Aforesaid facts proved that the importer had deliberately mis-declared the unit of measurement and value to suppress the taxes and attempted to evade an amount of Rs.1330141. The value as per ninety days data available in the system of the offending goods comes to Rs. 7009440. 3. The Additional Collector of Customs, Adjudication, Customs House, Karachi, vide Order-in-Original No. 63521/2013,…

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