Law: Customs Act, 1969

Section: 79(1),80,194A,195

Customs Act (IV of 1969)--- ----S.194-A---Appeal to Appellate Tribunal---Filing of appeal in name of wrong person---Affidavit in support of appeal filed by Deputy Collector Customs (Law) to the effect that he was authorized by Collector of Customs (PaCCS) through Office Order dated 10-9-2007---Validity---Cause of action to file appeal had arisen in March, 2013---Such Office Order had been drafted much earlier than accrual of such cause of action---Appellate Tribunal dismissed appeal in circumstances. ORDER ADNAN AHMED, MEMBER (JUDICIAL-II).---This order will dispose of Customs Appeal No.K-490 of 2013 filed by the appellant/department against the Order-in-Original No.74058 of 2013 dated 28-3-2013, passed by the Collector of Customs (Adjudication-II), Karachi. 2. Brief facts of the case are that the importer Messrs Captain and Company, Karachi electronically filed Goods Declaration No.KCSI-HC-87263 dated 2-1-2013 and declared to contain 17 various items i.e. JP-52 (ACRYLIC POLYMER), JP-62 (ACRYLIC POLYMER), JP-15 (ACRYLIC POLYMER), ADDI 196, ADDI API, etc. as per GD, at total declared value of US$ 10037.86. The importer determined his liability of payment of applicable duties and taxes and sought clearance under section 79(1) of the Customs Act, 1969. 3. Scrutiny of the Goods Declaration under section 80 of the Customs Act, 1969, the examination report revealed that the importer has mis-declared the actual value of the goods. During course of the physical examination, the examination staff has found original invoice from the container which indicates the total value of the goods as US$ 33366. Whereas the GD electronically filed indicates the total declared value US$ 10037.86. The declared value is as low as 232.41% of the actual value as evident from the original import documents discovered from the container. Goods assessed in the light of original invoice found from the container and prevailing 90 days data. 4. On basis of the allegation of misdeclaration, the Deputy Collector (Adjudication-II), Karachi passed Order-in-Original No.67158-22022013. The learned adjudicating authority confiscated the goods and gave the importer an option to redeem the goods on…

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