Law: Customs Act, 1969

Section: 12(1)(c),19,32,32(1)(c),79(1)(b),81,196( 5)

CUSTOMS ACT, 1969 (IV OF 1969)---Sections: 12(1)(c), 19, 32, 32(1)(c), 79(1)(b), 81 & 196(5) - Reference to High Court - Exemption - Power to appoint or license public warehouses -General power to exempt from Customs duties - Untrue statement, error, etc:- Provisional determination of liability - Import of LED panel lights -Filing of goods declaration claiming benefit of Customs duty - Concession denied - Order-in-Original passed against respondents - Appeals allowed by Appellate Tribunal - Benefit of exemption extended - Validity - FACTS These Reference Applications, have been preferred by the Director of Post Clearance Audit and Collector of Customs (“Applicant hereinafter”) have impugned an Order dated 22.02.2019 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-666/2017 & others connected Appeals. The respondents had imported LED Panel Lights under HS Code 9405.1090 and filed Goods Declaration claiming benefit of customs duty vide Sr. No.24 of Part I of the Fifth Schedule to the Customs Act, 1969 and exemption of sales tax vide Sr. 15(ii) of the Table 3 of Sixth Schedule to the Sales Tax Act, 1990 and that of Income Tax vide CL 77 PT-IV of second Schedule to Income Tax Ordinance, 2001 and after examination of the goods, it was observed that they are not meant to work and operate with the renewable energy sources like Solar Energy or Wind Energy, whereas, they were to be operated on alternate current rather than direct current, and as a consequence thereof, it was alleged that the above concession is not available. Based on these allegations show cause notices were issued and thereafter Orders-in-Original were passed against the respondents. The said order was then impugned before the Appellate Tribunal and through impugned order, the appeals of the respondents have been allowed. ARGUMENTS Learned counsel for the applicant(s) has read out the Order and submits that the consignments imported by the respondents were not entitled for any exemption, whereas, this is a case of mis-declaration as the Respondents got the goods cleared at a lower rate of duty; hence the proposed questions be answered in favour of the Applicants.…

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