Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---Ss. 25 & 156(1), Cls. (9) & (14)---S.R.O. 1374 (1)/98, dated 17-12-1998---Value of imported and exported goods---Import of BOPP Film of PCT Hdg. No. 3920-2012---Declared value was found less and the same was enhanced on the basis of photocopy of a computer print resulting in determining the value of consignment ---Validity--­Confession was made by the reprehensive of the Department that value was determined only on the, sis of computer print without examining the original bills of entry--Order was set aside by the Tribunal for a fresh decision according to law after hearing the parties and receiving the documents which they may like to produce. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).---This appeal is directed against Order-in-Original No. CUS 59 of 2001, dated 19-6-2001 passed by the Collector of Customs. (Adjudication), Lahore. By this order, the learned Adjudicating Officer has ordered confiscation of a consignment of BOPP Film/Metallised Polyester Film imported by Messrs Gatron Trading Establishment, Lahore (appellant No.1) vide bill of entry No. HE-3579, dated 10-5-2001 giving them option to redeem the same on payment of fine equivalent to 100 % of the duty and taxes attempt to be evaded besides penalty of Rs.1,00,000 on appellant No. 1 and Messrs Mubarik Linkers, Custom Clearing Agents, Lahore (appellant No.2) each. 2. Briefly stated, the facts of the case are that appellant No. 1 imported a consignment declared as "BOPP Film of PCT Heading No.3920.2012 in 24 Pallets valuing US $ 17769.50 and sought its clearance vide BE No. HC 3579, dated 10-5-2001 through appellant No.2 at Customs Dry Port Mughalpura, Lahore. According to physical examination the consignment was found to contain 8 Pallets of BOPP Film valued at US$ 1 Kg. As declared, while 16 Pallets weighing 13,180 Kgs. were found to contain Metallised Polyester Film of UAE origin falling under PCT Heading No. 3920.2013 valuing US$ 3.3 Kgs. The value of the total consignment was accordingly enhanced from Rs.11,29,347 to Rs.28,84,114 involving differential amount of custom duty and taxes amounting Rs.12,39,918. The case was summarily adjudicated by the Collector…

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