Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 19, 25, 32 & 196---Determination of customs value of goods---Misdeclaration---Exemption---Reference application---Respondents had imported Automatic Circuit Breakers having voltage of 15 KV and '1eclared the same under PCT Heading 8536.2010 and claimed exemption---Department contended that said goods fell under PCT Heading 8535.2110, on which rate of customs duty was 20% and that the importers had deliberately misdeclared the PCT Code---Comparison of two PCT Headings in dispute, had shown that those could be misinterpreted, and on the basis of such misinterpretation, the goods in question could be declared under any of the two PCT Headings---Alleged misdeclaration was proved to be not intentional and deliberate and said Headings could fall within the ambit of exemption---If claim of exemption in good faith was dis-allowed, penal action could not be taken for the lesser payment of taxes---Decision of Appellate Tribunal on the point was unexceptionable and no interference was called for by the High Court. State Cement Corporation of Pakistan v. Collector of Customs and others 2002 MLD 180 rel. ORDER This Special Custom's Reference Application has been filed against the order of the Tribunal dated 20-6-2009 in Customs Appeal No.K-376 of 2009, whereby number of questions said to be arisen from the order of the learned Tribunal have been proposed. After hearing the learned counsel we are of the view that the controversy in question revolves round to only one point i.e. whether the Tribunal was justified in deleting the penalty levied for alleged misdeclaration. As far as the questions proposed are concerned in view of the above observation they appears to be of academic interest only and may be considered in appropriate cases as this Court has always been reluctant to answer the question for academic purpose only. We will, therefore, reframe the question to read as under:-- "Whether the Tribunal was justified in deleting the penalty levied by the present applicant for alleged misdeclaration? The brief facts of the case are that the respondents had imported Automatic Circuit Breakers, having voltage of 15KV and had declared the…

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