Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--S. 25---Value of imported and exported goods---Assessment of value---Origin of country---Department pleaded that goods imported were of Korean origin and not of China origin and the documents had been manoeuvred by way of prior understanding between supplier and the appellant and the order passed was unexceptional---Validity---Admittedly, goods imported were of Job Lot Quality which was accepted by the appellant before Collector---Under Import Trade Order 2003-2004, the goods of Job Lot Quality were not importable in the country---Goods were shipped from Korea and were of famous brand of Korea and apparently to avoid higher valuation the appellant misdeclared their country of origin---Appellant heavily relied on a certificate purportedly issued by the China Company which even did not bear the date of issue---Authenticity of this document had not been proved---Appellate Tribunal did not believe that the goods imported were of China origin particularly when those had been shipped from the Korean Port, however personal penalty of Rs. 5,00,000 was reduced to Rs.2,00,000. JUDGMENT ABDUS SALAM KHAWAR, CHAIRMAN/MEMBER (JUDICIAL).---This appeal is directed against Order-in-Original No.Cus-08/04 dated 6-4-2004 passed by learned Collector of Customs, Sales Tax & Central Excise (Adjudication) Lahore (respondent No.1). 2. Brief facts leading to this appeal the appellant imported and sought clearance of a consignment of rubber V. belts (Job-lot quality) China origin, 62760 Kg, vide Goods Declaration No. 818 dated 10-12-2003 which were directly shipped by Messrs Korea Belt Company Limited. The consignment was directly imported from Korea vide Letter of Credit dated 7-8-03 C&F @ US$ 0.60 per Kg (i.e. total C&F US$ 37,500). The Customs Appraisement Department, at the original stage examined the consignment under first appraisement system and its quality was ascertained to be of job lot quality instead as claimed by the appellant/importer, which was not importable under Import Policy Order in vogue at the relevant time. The assessable value of the consignment as per computerized data of Appraisement Collectorate Karachi, on the basis or…

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