Law: Customs Act, 1969

Section: 25(1),32,45,79,166,Preamble

Law: Customs Rules, 2001

Section: 113,433

THIS JUDGMENT DELIVERED BY: SYED TANVIR AHMED, MEMBER TECHNICAL-III.--- This Judgment disposes of Customs Appeal No.K-448/2018 filed by the Appellant against Order-in-Appeal No.1070/2018 dated 17.04.2018, passed by the Collector of Customs (Appeals), Karachi. 2. Briefly, facts of the case are that the appellants electronically filed Goods Declaration No. KAPW-HC-74062-02-11-2017 and declared old and used crimping machine under PCT heading 8479.8100 valuing US$ 2025. During examination a higher value invoice of US$ 20000/- was found in the consignment. Thus the importer was alleged to have deliberately concealed/mis-declared the value of the goods to get the goods assessed on suppressed value and weight for evading legitimate amount of taxes to the tune of Rs. 525,787/-. The adjudicating officer held that the charges against the appellant had been proved. The operative part of the impugned order reads as under:-- "I have gone through the case record and have perused the written statements made by the representative of the importer at the time of hearing as well as departments comments. The Shed staff reported that a higher invoice of US$ 20000/- found in the consignment as against declared value US$ 2025/-. The difference is US$ 17975/- (887.70%). The act of mis-dedaration of value has been established, thus, the importer has violated section 32(1)(2) of the Customs Act, 1969, read with S.R.O. 499(I)/2009 dated 13.06.2009 punishable under of Section 156(1) sub-clause 14 of the Customs Act, 1969, read with section 11(3) of the Sales Tax Act, 1990, and Section 148 of Income Tax Ordinance, 2001. I, hereby order that the contravened goods are confiscated under section 156(1)(14) read with section 181 of the Customs Act, 1969. However, the importer has the right to get his goods released/redeemed on payment of 35% redemption fine on the offending value of the goods as per Section 181 of the Customs Act, 1969 read with S.R.O. 499/2009 dated 13.06.2009 amounting to Rs.753,701/- (mis-declaration of Value) is imposed on the importer along with the personal penalty of Rs.70,000/-. Moreover, the importer is warned to be careful in future, and if there is any recurrence in…

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