Law: Customs Act, 1969

Section: 2,6,16,16,32,79,79(1),80,156(1),156(9),1 56(14),156(14A),156(45),157,168,179

Law: Income Tax Ordinance, 2001

Section: 148,162(1)

Law: Sales Tax Act, 1990

Section: 11,33(11)(c)

Customs Act (IV of 1969)- -Ss. 32, 79, 80, 157 & 168-Filing of goods declaration and determination of liability of payment of duties and taxes-Mis--declaration-Confiscation of imported goods-Importer filed goods declaration and determined his liability of payment of applicable duties and taxes and sought clearance under S.79(1) of the Customs Act, 1969 under self--assessment system-In order to check as to whether the importer had correctly paid the legitimate amount of duties and taxes, goods declaration was selected for scrutiny in terms of S.80 of the Customs Act, 1969 and was referred to examination for confirmation of description, quantity and other physical attribute of the goods- Scrutiny of the goods declaration, revealed that the importer had mis--declared the description, PCT and quantity of the goods-Show--cause notice was served upon the importer and case was adjudicated vide order--in--original-Validity-Impugned goods had been adjudged as a "job lot" on the basis of being in different sizes and having different dates of manufacturing-Such goods being not importable, were confiscated-Contention of the importer was that though the paper they had imported was assorted, but not of inferior quality and was not hit by the provisions of "job lot", as neither the goods were factory rejects nor damaged left--overs-Paper imported was found to be not in Prime Packing, and was not job lot'; as same was in rolls of different colours-Outright confiscation of the impugned goods was not found justifiable on any count-Appeal was allowed and the goods were allowed to be released upon payment of due duty and taxes on the fair customs value and without any penal action-Customs Authorities were also directed to issue delay/detention certificate for available waiver of port and shipping charges. THIS JUDGMENT DELIVERED BY: ZULFIQAR A. KAZMI, MEMBER (TECHNICAL--I):------.------ This judgment will dispose of Customs Appeal No. K--1979/2016 filed by the appellant against the Order--in--Original No. 579293/2016 dated 28.09.2016, passed by Additional Collector of Customs (Adjudication), Karachi. 2. Facts on record are that the appellant filed Goods Declaration No.…

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