Case Details

Citation(s)
2024 SLG 2930 2024 SLD 2930 (2024) 129 TAX 217
Customs Appellate Tribunal
Custom Appeals No. H-1046/2022 decided on 19.11.2022, date of hearing:17.11.2022
PRESENT: SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III, KARACHI.
None present for the Appellant Mr. Malik Basheer & Mr. Liaquat present for the
Respondent.

THE COLLECTOR OF CUSTOMS, through Assistant Collector of Customs, Collectorate of Customs (Appraisement-East), Custom House, Karachi

VS

M/S GLITTER HOUSE, Karachi

Law: Customs Act, 1969

Section: 9,15,79,80,56(1)(9)

CUSTOMS ACT, 1969 (IV OF 1969)----Sections: 9, 15, 79, 80, Clause 9 of Section 56(1) - Declaration of Customs posts - Customs - Air ports, etc:- Prohibitions - Declaration and assessment for home consumption - Checking of goods declaration by Customs - Goods Declaration selected for scrutiny - Consignment revealed empty glass bottles meant for Nail Polish etc printed with OPI and Farsali brands - Show cause notice - Outright confiscation of consignment and imposition of penalty - Collector Appeal warned importer to be careful in future - Appeal by Deptt before Tribunal - FACTS Brief facts of the case are that M/s. Glitter House electronically filed Goods Declaration. The GD was selected for scrutiny physical examination of the consignment revealed that these empty glass bottles meant for Nail Polish etc were printed with OPI and Farsali brands. Accordingly, show cause notice was issued. The brands printed on the empty bottles were checked over their websites. The physical appearance, fonts design and pattern of logo of these brands printed on imported empty bottles found similar to the logo available on the website of the manufacturer as well as original bottles of these brands. Importer not in possession of brands registration in Pakistan. During hearing, importer could not rebut these charges, therefore, order was made for outright confiscation of impugned consignment and a penalty. The importer being aggrieved with order filed appeal before Leaned Collector Appeal. Being aggrieved and dissatisfied with the Collector of Customs (Appeals), Appellant filed an appeal before Tribunal. ARGUMENTS It is argued by the representative of the Respondent that as per their GD they mentioned import of empty bottles without containing any product thereunder nor any Trademark/Brand name printed thereon. However, they were surprised to learn on receipt of the said consignment that those bottles although empty but contained alleged Trademark/Brand name which the Appellant Department confiscated levelling the allegation that it is violation of Intellectual Property Right of the Trademark owner. In Appeal before the learned Collector (Appeals), Karachi, the Respondent importer…
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