Law: Customs Act, 1969

Section: 32,32(1)(2),32A,79(1),80,83,156(1)(14)

Law: Sales Tax Act, 1990

Section: 3,6,7

Law: Income Tax Ordinance, 2001

Section: 148

CUSTOMS ACT, 1969 (IV OF 1969)----Sections: 32, 32(1)(2), 32A, 79(1), 80, 83 & 156(1)(14) - Sales Tax Act, 1990, Sections: 3, 6 & 7 - Income Tax Ordinance, 2001, Section: 148 - SRO. 840/2021 & 845/2021 - False statement, error, etc:- Fiscal fraud - Checking of Goods Declaration by the Customs - Clearance for home consumption or warehousing - Punishment for offences - Import of “Pharmaceutical Packing Material 10 ML Ampole clear classifiable under PCT heading 7010 1000 clearance of imported goods through Green Channel - It was found that the importer cleared his goods with inadmissible benefits without payment of RD @ 20% and ACD @ 6% - Show cause notice issued - Passing of order-in-original and importer directed to pay evaded amount of duty and penalty -Appeal before Tribunal - FACTS Brief facts of the case are that in the instant case, M/S Novamed Pharmaceutical (Pvt) Ltd imported a consignment consisting of “Pharmaceutical Packing Material 10ML Ampole Clear (Pharma grade) classifiable under PCT heading 7010 1000. The system cleared the subject imported goods through “Green Channel” During post clearance scrutiny of the Goods Declaration it was alleged that importer cleared his goods with above inadmissible benefits without payment of RD @ 20% and ACD @ 6%. Further it was also alleged that the importer failed to apply Valuation Ruling No-1328/2018 dated 26.09.2018. After that the adjudicating authority passed the Order-in-Original against the importer and appellant and both were directed to pay evaded amount of duty and taxes amounting to Rs 1,345,687 A penalty of Rs 200,000 was also imposed on the importer and Rs 100,000 on the Appellant under clause (14) of Section 156(1) of the Customs Act 1969. The appellant being aggrieved and dissatisfied with the aforesaid impugned order passed by the Adjudication Officer filed the instant appeal before Tribunal. ARGUMENTS That the Respondent No.1 failed to realize that the Appellant’s job was only to file the documents as received by them for processing of the GDs. In the instant case copies of the invoice and Bill of lading were directly obtained in relation to the consignment being cleared by the MCC…

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