Law: Customs Act, 1969

Section: 25,32,32(1),32(2),79,79(1),80,194A

Customs Act (IV of 1969)--- ----Ss. 25, 32, 79, 80 194-A---Import of 'Calcium Premium Batteries'--- Misdeclaration--- Determination of customs value---Appellants/importers, had imported goods by declaring item 'Calcium Premium Batteries'---Scrutiny of Goods Declaration, had revealed that importer had mis-declared the PCT heading '8507.2090', C.D. 20%, whereas the examination staff, had confirmed that subject goods were 'automotive batteries', which were correctly classifiable under PCT heading 8507.1020 (C.D. 35% add C.D. 15%)---Importer was alleged to have mis-declared the PCT heading of goods to avoid correct levy of customs duty, additional customs duty and taxes---Goods, were examined twice by the customs examination staff; in both the examination reports, customs staff had confirmed the declared description as "Calcium Premium Batteries"---Customs Authorities, had not given any basis to ignore the description declared by the importers and twice confirmed by the customs examination staff---Customs Authorities had not given the basis/document that the impugned batteries contained lead, calcium electrodes, which fell under Sub-heading 8507.1020---Order-in-original did not show that the batteries were meant for vehicles, mentioned against Sub-heading 8507.1020, and not meant for the vehicles mentioned against Sub-heading 8507.1010---Held, that goods in question were classifiable under heading 8507.8000 at 10% duty---Appeal was allowed and the order-in-original was set aside, in circumstances. THIS ORDER PASSED BY: MOHAMMAD YAHYA, MEMBER (TECHNICAL-I):---.--- This order shall dispose of the instant appeal filed by M/S. Rohail Enterprises, against the Order-in-Original No. 227796 dated 23.6.2014, passed by the Additional Collector of Customs, Adjudication-II, Karachi. 2. Brief facts of the case are that the appellants had imported goods by declaring item Calcium Premium Batteries vide GD No. KAPE-107691-28-05-2014 dated 28.05.2014. The importer determined his liability of payment of applicable duty and taxes and sought clearance under Section 79(1) of the Customs Act, 1969. In order to check as to whether the importer has correctly paid the correct and…

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