Law: Customs Act, 1969

Section: 2(a),3DD,26,26(2),26A,29,32,80,80A,83,15 5Q,180,193,193A,205,215,223

Law: Income Tax Ordinance, 2001

Section: 148,162

Law: Sales Tax Act, 1990

Section: 6,11

Law: Customs Rules, 2001

Section: 438,442

THIS JUDGMENT DELIVERED BY: JEHANZAIB WAHLAH, MEMBER JUDICIAL-III:---.--- Through this order, I intend to dispose off Appeal No. K-939/2016 directed against the Order-in-Appeal No. 127/2016 dated 23.02.2016 passed by Collector of Customs (Appeals), Karachi. 2. Briefly fact of the case are that the appellant imported a consignment of 10240 kgs of transparent plastic empty boxes with lid in assorted sizes @ US$ 0.80/kg, upon receipt of shipping documents appellant transmitted Goods Declaration (GD) under Section 79(1) of the Customs Act, 1969 and Rule 433 of Sub-Chapter III of Chapter XXI of the Customs Rules, 2001 and as per pre-requisite for availing the regime of Customs Computerized System deposited upfront duty and taxes vide cash No.C-KCSI-000370-02012013 with the NBP, consequent to which the GD was numbered as KCSI-HC-87302-02012013. The consignment was thereafter, selected for conduction of examination under 198 and Rule 435 of the Act/Rules, wherein declaration was confirmed to the extent of all aspects, report so prepared was uploaded in the reservoir of GD. Upon receipt of which the assessing officer passed assessment order dated 07.01.2013 under the provision of Section 80 and Rule 438, while doing so he changed the PCT heading as 3924.9000 as against declared 3923.1000 and with the application of Valuation Ruling. No.274/2010 ibid. Being aggrieved appellant filed first review under Rule 441 before the Principal Appraiser, who upheld the same, consequent to which second review was filed before respondent No. 1, who accepted the contention of the appellant and passed assessment order under the aforesaid of the provision of the Act/Rule i.e. accepting the declaration in regards to PCT heading and value, consequent to which the inbuilt authority of the CCS passed clearance order under the provision of section 83 and Rule 442 ibid, the appellant accordingly obtained the delivery from the terminal on 07.11.2015, when appellant logged CCS, he was confronted with the view message popping on his home page for payment of Rs.309,033/- towards duty and taxes and penalty of Rs. 115,640/- for late payment (total of which comes to Rs.424,673/-) the message…

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