Law: Customs Act, 1969

Section: 15,156(1),156(9),156(14),181

THIS JUDGMENT DELIVERED BY: S.M. KAZIMI, MEMBER (TECHNICAL):------------- (1). This consolidated judgment disposes of the 17 appeals filed by Messrs. Under Cloth Merchant against the consolidated Order-in-Appeals Nos. 122 to 138 of 2003, dated 20-6-2003 (dispatched on 2-7-2003), passed by the learned Collector of Customs (Appeals-I), Customs House, Karachi in relation to the Order-in-Original No. 270 of 2003, dated 14-5-2003 despatched under C. No. 601/Adj-1/2003 and ITC/233/2003-V, dated 14-5-2003 and the other 16 cases as cited in paragraph 6 of the impugned order-in-appeal. 2. Briefly, the facts of the case are that Messrs, Muhammad Umer Cloth Merchant (Import Registration No. W-049304, NTN=0980350-5 and Sales Tax Registration No.06-01-0800-003-91) imported a consignment of 23,400 Kgs. of Aluminum Broken Auto Parts Scrap with Iron attachment (P.C.T. Heading 7602,0000) from Japan per S.S. Torge-5, IGM No. 629 of 2003, dated 21-4-2003, Index No.78, and filed, through Clearing Agent Messrs. F.J. Corporation Agent (Pvt.) Ltd. (CHAL No.515), a. Bill of entry for home-consumption which was machine-numbered 129213, dated 2-5-2003. The bill of entry was processed under the First Appraisement System and physical examination of the consignment revealed presence of several auto-parts and serviceable items as mentioned in the examination report on the reverse of the bill of entry. The Deputy Collector (Adjudication-I) accordingly issued a Notice C. No. 601/Adj-1/2003=ITC/233/2005-V, dated 9-5-2003 requiring the importer Messrs. Muhammad Umer Cloth Merchant to show cause why penal/confiscation action should not be taken under clauses 9 and 14 of section 156(1) of the Customs Act, 1969, for the aforesaid breach of the provisions of sections 16 and 32 of the said Act. After hearing the clearing agent on behalf of the importer, the learned Deputy Collector decided the case vide his Order-in-Original No.279 of 2003, dated 14-8-2003 and confiscated the offending goods under clause (9) of the section 156(1). While he allowed the owner an option to pay fine equal to 30% of the value of the confiscated old and used Hydraulic Jacks (HTV), he confiscated the rest of the old and…

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