Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)---Ss. 32(2) & 156(1)(14)---Qanun-e-Shahadat (10 of 1984), Arts: 59 & 63---Untrue statement, error, etc. ---Refractory Briks---PCT headings 6902.1090, 6902.2090 & 6902.1010---Appellant declared the PCT classification of "Refractory bricks" as 6902.1090 and 6902.2090 which _. was chargeable to' customs duty Q , 10 % ---Such PCT classification was ' meant for the "Refractory Bricks" capable for over and above resisting temperature 1600°C--- Department, .after obtaining report from two reputed factories/manufacturer and Pakistan Council of Scientific and Industrial Research (PCSIR), concluded that imported Refractory Bricks were exactly classifiable against PCT heading 6902.1010 and were chargeable to customs duty @30%---Appellant/ Importer wilfully misdeclared the PCT classification of imported goods against Heading No. 6902.1090 and 6902.2090 and evaded the short paid customs duty and allied taxes---Appellant was ordered to pay duty/taxes and a penalty equal to the value of the goods was also imposed---Validity---Collector of Customs, Central Excise and Sales Tax (Adjudication) had depended on the reports of three organizations and main emphasis had been placed on the report of Pakistan Council of Scientific and Industrial Research (PCSIR)---Such report clearly stated that the resisting temperature of all the types of refractory bricks imported were above 1600°C---Collector (Adjudication) had misread the report wherein the temperature called actual capable temperature (working temperature range) was shown to be below 1600°C---Literature of manufacturer clearly established that it was refractoriness under load (RUL) of the refractory bricks and not the so-called safe operating temperature as mentioned by Heavy Mechanical Complex and FECTO Cement and the working temperature range mentioned by the PCSIR the correct indicators of the refractoriness of these bricks---Collector (Adjudication) had conveniently left out the resisting temperature (refractoriness) and picked up the actual capable temperature, to change the classification of the bricks from 6902.1090 to 6902.2090 and 6902.1010 to 6902.2010 which was…

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