Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)---S.32--SRO No.575(I)/2006, dated: 05-06-2006--Mis-declaration-- Wrong classification--Scope--Applicant imported Bakery Counter Refrigerator through different shipments; claimed assessment under HS Code 8418.9000; paid duty at the rate of 5% and such assessment as claimed under SRO No.575(I)/2006, dated: 05-06-2006 was accepted-- After clearance of goods show-cause notice was issued to the applicant on the ground that the goods were correctly classifiable under HS Code 8418.5000 chargeable to duty at the rate of 35% and in addition the exemption was also not applicable--Order-in-original was accordingly passed and the appeals against order-in-original were dismissed-- Validity--Classification of the Refrigerators imported by the applicant was under HS Code 8418.5000 wherein it was specifically covered as “Other refrigerating or freezing chests, cabinets, display counters, show cases and similar refrigerating or freezing furniture “--Imported goods could not be classified under HS Code 8418.9000 which specified “furniture designed to receive refrigerating or freezing equipment” was not understandable--Exemption claimed by applicant under SRO No.575(I)/2006, dated: 05-06-2006 was not available to the goods imported by applicant--Reference applications were partly dismissed to the extent of claimed assessment and exemption and partly allowed to the extent of penalty which was remitted. Messrs A.R. Hosiery v. Collector of Customs (Export), Karachi and another 2004 PTD 2977 and Messrs Pakistan Telephone Cables Ltd. v. Federation of Pakistan and 3 others 2011 PTD 2849 ref. (b) Customs Act (IV of 1969)---S.32--Mis-declaration--Mens rea--Imposition of penalty--Wrong classification--Scope--Where department had accepted the classification claimed by importer instead of objecting and refusing the assessment or issuing any show cause notice at the time of clearance of goods, High Court observed that merely for the fact that some other HS Code was mentioned would not ipso facto mean that the element of mens rea was present making the importer liable for imposition of penalty. (c) Customs Act (IV of 1969)----S.32--Mis-declaration--Mens…

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