Law: Customs Act, 1969

Section: 14,14A,32,56(1),194(3),194A(5)

Law: Criminal Procedure Code (V of 1898)

Section: 151

Customs Act (IV of 1969)-- S. 32-- Mis-declaration--Absence of mala fide-Scope-Respondent filed goods declaration of consignment containing Computer UPS- Examination of goods revealed that the goods were Line Interactive UPS and that the importer had imported a number of other undeclared goods/items-Adjudicating officer charged the importer for deliberately mis-declaring the description of goods and having attempted to defraud the government-Collector of Customs (Appeals) modified the order-in-original and remitted the redemption fine-Validity-Goods imported had multiple uses, therefore, the Collector for Customs (Appeals) had reached a conclusion that it was an inadvertent error and not a wilful mis-declaration-Declared classification attracted lower rate of duty as compared to ascertained classification, however, the importer had been contending since the original stage that it was a bona fide error- Adjudicating Officer had not examined the contention of the importer and had passed the order in a mechanical manner-Appellant / department had not adduced any evidence to substantiate that it was a wilful fault and deliberate mis-declaration-Department's desire to levy fine in the absence of incriminating evidence could not be entertained---Department had failed to come up with the cogent reasons to interfere with the order of Collector of Customs (Appeals)-Appeal, being devoid of merits, was dismissed. THIS JUDGMENT DELIVERED BY: DR. ZULFIQAR A. MALIK, MEMBER (TECHNICAL-I):---.--- This appeal has been directed against Order-in-Appeal No. 6124/2012 dated 05.06.2012, passed by the Collector of Customs (Appeals), Karachi. 2. Brief facts of the case as stated in the impugned order are that, the appellants electronically filed Goods Declaration declared to contain Computer UPS under HS Code 8504.4090, at total invoice value US$ 23,000/-. They determined his tax liability on his own and sought clearance thereof under section 79(1) of the Customs Act, 1969. However, in order to check as to whether the appellant had paid correct amount of duties / taxes me aforesaid GD was selected for scrutiny in terms of section 80 of the Act. Scrutiny of the Goods Declaration in the…

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