Law: Customs Act, 1969

Section: 32(3)

Customs Act (IV of 1969)--- ----S.156---Punishment for offences---Import of Phosphor Bronze---Weight of goods was found to be 21.5 Kg instead of 18 Kg declared---Charge of misdeclaration---Confiscation of excess quantity of goods weighing 3.5 kg involving duty and taxes with option to redeem the goods on payment of fine equivalent to 100 % of the duties and taxes attempted to be evaded in addition to duty and taxes payable--Validity---Quantity of 3.5 Kg of goods admittedly was found in excess of quantity declared in the bill of entry which was because of some mistake on the part of foreign supplier---Supplier, rectified the mistake by issuing a revised invoice and advice for necessary amendment in the letter of credit---Importer was entitled to import goods at concessionary rate of 5 % duty in terms of form `S' issued by the Central Board of Revenue---Amount of duty worked out was only Rs.924 which was too. small to induce an industrial importer to indulge in wilful misdeclaration---Order of confiscation of goods was set aside by the Appellate Tribunal with the direction that goods may be released on payment of duty and taxes at the rate provided in the relevant concessionary S.R.O. and in accordance with the conditions/quantities provided in the Form `S' issued by the Central Board of Revenue. JUDGMENT ZAFAR UL MAJEED, MEMBER (TECHNICAL).---This appeal has been filed by Messrs Hybrid Technicals (Pvt.) Ltd., (the appellant herein) against Order-in-Appeal No: 117 of 2004 dated 10-4-2003 passed by the Collector, Customs, Sales Tax and Central Excise (Appeals), Lahore. 2. Briefly, the facts giving rise to this appeal are that the appellant imported a consignment of Phosphor Bronze from Japan and sought clearance thereof vide Bill of Entry No.32737 dated 31-5-2002. On examination of the consignment by the customs staff at Lahore Airport, the actual weight of the goods was found to be 21.5 Kg instead of 18 Kg. declared. The appellant were proceeded against on the charge of misdeclaration and the Deputy Collector Customs (Adjudication), Lahore vide Order-in-Original No.237 of 2002, dated 18-7-2002 ordered confiscation of excess quantity of goods weighing 3.5 Kg…

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