Law: Customs Act, 1969

Section: 2(b),32,80,83,179,180,194A,202,215

Law: Income Tax Ordinance, 2001

Section: 140,162(1)

Law: Sales Tax Act, 1990

Section: 11,11(2),11(3),48

THIS JUDGMENT DELIVERED BY: JEHANZAIB WAHLAH, MEMBER JUDICIAL-III:---.--- Through this order, I dispose off appeal bearing No. K-841/2018 directed against the Order-in-Original No. 328/2016-2017 dated 21.11.2016 passed by Additional Collector of Customs, Adjudication-I, Customs House, Karachi. 2. Briefly facts of the case are that the appellant during the course of his business activities imported a consignment of flavored fruit juices from Malaysia valuing to US$. 45,872.64 C F, upon receipt of shipping documents he transmitted Goods Declaration (GD) under the provision of section 79(1) of the Customs Act, 1969 (Act) and Rule 433 of Sub-Chapter III of Chapter XXI of Customs Rules, 2001 (Rules) with the MCC of Appraisement-West and as per pre-requisite deposited upfront duty and taxes of Rs. 1,282,895.00, consequent to which his GD was numbered as KAPW-HC-206163 dated 23.06.2015. The consignment was selected for examination under the provision of section 198 and Rule 435 of the Act/Rules. Wherein, declaration was confirmed to the extent of all aspects and report so prepared was uploaded in the reservoir of GD, upon receipt of the same the Assessing Officer transmitted view message under Rule 437 for scanning of Health Certificate and Certificate of origin, which were accordingly uploaded consequent to which he passed assessment order dated 29.06.2015 under the provision of Section 80 and Rule 438 for levy of duty and taxes while adducing remarks in the assessment note reading as SRO benefits 568(I)/2014-2t RD @ 0% not extended as claim not covered. Hence completed accordingly and transmitted view message of even date for payment of duty and taxes of Rs.622,420.00 which were paid on 29.06.2015, on the strength of which inbuilt authority of WeBOC passed clearance order under Section 83 and Rule 442 of the Act/Rules and appellant obtained delivery from the terminal. After lapse of more than 02 years from the date of delivery appellant came to know about issuance of a recovery notice dated 24.11.2017 for which consultant forwarded letter dated 21.12.2017 to the respondent No. 1 with the submission that neither impugned show-cause notice or order-in-original have…

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