Law: Customs Act, 1969

Section: 32,31A,79,80,156,181,194-A

ORDER MUHAMMAD NADEEM QURESHI, MEMBER-I.---By this order I intend to dispose of the instant appeal filed by appellant, against the Order-in-Appeal No. 5633/2011 dated 5-8-2011, passed by the Collector of Customs (Appeals) Karachi. 2. Brief facts of the case as reported are that the respondent electronically filed Goods Declaration (GD) vide-CRN. No, I-HC-1871373 for import of goods declared as Tent (Size 30x70) and Pagoda Tent (Size 5x5m) at total invoice value of US$ 2400. He determined his tax liability on his own and sought clearance thereof under section 79(1) of the Customs Act, 1969 (hereinafter the Act). However, in order to check as to whether the respondent had paid the correct amount of duty/taxes the aforesaid GD was selected for scrutiny in terms of section 80 of the Act. physical examination of the consignment established that the goods actually imported in this case were complete Big Tent in unassembled conditions consisting of Roof Beam, Upright Support. Top connection, Roof Cover, Bolts, Rain gutter. Roof Cable, Tension Strip, Long Cover, Tension Bolt, Setup Rope, made of Roof Cover Double Size PVC coated Fabric and Structure of Iron and Steel and Aluminum with all standard accessories. Size EBT30Mx70M under HS Code 9406.0090 chargeable to customs duty @ 25% besides levy of sale tax and advance income tax whereas the appellant had claimed classification of the goods under PCT heading 63062200 where under rate of customs duty was 25%. Moreover, the respondent had also unlawfully claimed benefit of Notifications S.R.O. 283(I)/2011 and S.R.O. 638(l)/2005, he was accordingly charged under the relevant provisions of law for having mis-declared classification of the goods and attempted to unlawfully obtain benefit of Notifications S.R.O. 283(l)/2011 and S.R.O, 6380)/2005 with a view to defrauding the Exchequer of an amount of Rs.1,560,538 and the adjudicating officer held vide impugned Order-in-Original that "the imported goods are accordingly confiscated in terms of clauses (14) and (14A) of Section l56(l) of Customs Act, 1969. However, under section 181 of Customs Act, 1969, the importer is given an option to redeem the goods on payment of fine of…

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