Law: Customs Act, 1969

Section: 32,156(1),156(14)

Customs Act (IV of 1969)--- ----Ss. 32 & 156(1)(14)---Misdeclaration and misclassification of imported goods---Observations of Audit Team pointed out that "lead acid batteries" were under-valued as Valuation Ruling No. 60 dated 24-10-2013 and 2-12-2013, were not applied; besides, the item in question was also misclassified under P.C.T. Heading 8506.8000 (attracting customs duty at the rate of 10%) instead of correct classification under P.C.T. heading 8507.2090 (attracting customs duty at the rate of 20%) which resulted in short realization of customs duty---Importer allegedly had evaded duty/taxes to the tune of Rs.325730 by violating S.32(3)(3A) of the Customs Act, 1969, which were recoverable from importers/Clearing Agent, besides taking penal action against the importer under S.156(1)(14) of the Customs Act, 1969---Collector Customs (Adjudication) after issuing show-cause notice to the importers and after observing of necessary formalities, vide order-in-original, ordered the importers to deposit the short paid amount of duty/taxes, with penalty---Validity---Importers had imported 'lead acid batteries', description of which was not specifically declared in the goods declaration and other allied documents---Importers, declared quantity of the imported lead acid batteries, in Dozens instead of correct unit of measurement of the item i.e. Kgs---Non-declaration of correct measurement unit of said batteries, non-application of the valuation ruling thereon, coupled with mis-classification of the same, resulted in short payment of duty/taxes---Importers had not been able to point out any material irregularity or infirmity in the impugned order-in-original, they were liable to pay short paid amount, duty/taxes into the Government Treasury---No mens rea having been attributed to the importers in the show-cause notices, no punitive provision of Customs Act, 1969, was attracted---Personal penalty imposed on the importers, was not sustainable, which accordingly was ordered to be remitted, in circumstances. 2011 PTD (Trib.) 174 and 2005 PTD (Trib.) 135 ref. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD MAQSOOD-UL-HASSAN, MEMBER (JUDICIAL)---.--- This judgment shall…

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