Law: Customs Act, 1969

Section: 32,33

Customs Act (IV of 1969)- -Ss. 32 & 33-Mis-deduration-Deputy Director (Post Clearance Audit), during scrutiny, observed in valuation that the importer had declared the value at US $ 1.4/Kg, instead of US $ 2.23 Kg and evaded duty/taxes violating the provisions of S.32 of the Customs Act, 1969-Show-cause notice was issued to the importer and Additional Collector-II, vide Order-in-Original decided that as the case was kept pending for want of clarification from Deputy Director Valuation, due to non receipt of desired report, the order was passed in the light of Valuation Ruling relevant to the impugned consignment according to which the value of the imported consignment was US $ 2.23 Kg.- Declaration of lesser value, resulted into short payment of duty/taxes, was recoverable from the importer-Being aggrieved, the importer filed an appeal against said order to the Collector (Appeals)- Nothing had been explained by the Collector of Customs in his Order of Remand in respect of the directions issued by the Order-in-appeal of the Collector of Customs (Appeals) as nothing was dilated upon the letter which was the main issue for resolving the matter-Collector of Customs (Appeals), had decided the case without adverting to the factual as well legal points-Order-in-remand of the Additional Collector (Adjudication), was set aside, in circumstances. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL):---.--- This appeal is directed against the Order-in-Remand No.512 of 2015, dated 29.12.2015 by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar, wherein order for the recovery of short payment of duty/taxes to the tune of (Rs. 4,43,465/- as Custom duty, Rs. 3,59,206/- as Sales Tax and Rs.25,833/- as Income Tax) from Messrs Moeed's Industries, Private Limited, 69-C, Industrial Estate, Jamrud, Peshawar was passed (hereinafter called appellant). 2. Briefly stated facts of the case are that, the Deputy Director (Post Clearance Audit Lahore), during scrutiny of import data of "BOPP Film Adhesive Tape Grade", observed that the importer (M/s. Moeed's Industries (Pvt.) Ltd. I.E. Jamrud Road,…

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