Law: Customs Act, 1969

Section: 32(1),32(2),25,79,156(1),1,14,45

Customs Act (IV of 1969 )---Ss. 32(1), 32(2), 25, 79, 209, 156(1), Cls. 1, 14, 45—SRO No.499(I)/2009 dated 13-06-2009--Mis-declaration--Examination-- Redemption fine and penalty, imposition of--Discriminatory treatment--Scope—Appellant/importer declared imported goods as “old, used computers”--Contention of the appellant/importer was that the redemption fine and penalty had been imposed only on the apprehension that the importer had deliberately committed mis- declaration of contents of the consignments in order to avoid payment of due amount of leviable duty and taxes--Held, that that there was absolutely no likelihood of escape of leviable duty and taxes on imported consignments of used computers as the same were invariably marked for 100 percent examination--Examination report of such consignments reflected the composition of imported goods accurately, thus making it almost impossible to evade leviable duties and taxes on such imports unless there was some oversight by the Examination Staff of the Collectorate--Such consignments, however, consisted of mixed lot purchased from abroad and it was not possible for the importers to make correct declaration of all the contents of such consignments at the time of declaration before the Department--Any mistake in the declaration was, therefore, not intentional on the part of importers of such goods by any means--Record revealed that previously the Department had released identical goods of other importers, thus discriminatory treatment with the appellant / importer was unfair--Imposition of fine and penalty, in the present case, was too harsh and thus was not applicable as no element of Mens Rea was established against the appellant/importer-- Fine and penalty imposed was cancelled/waived--Order-in-Original and Order-in Appeal were set aside--Appeal was allowed, under circumstances. JUDGMENT SHAKIL. AHMED ABBASI, MEMBER JUDICIAL-III.--By this order, I intend to dispose of Customs Appeal No.K-8051/2021 dated 21.12.2021 directed against Order-in-Appeal No.648/2021 dated 15.11.2021 passed by the learned Collector of Customs (Appeals) Karachi. 2. Brief facts of the case are that the appellant imported a consignment set…

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