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Additional Collector Sami penalizes importer for mis-declaration

KARACHI: The Additional Collector Sami-ul-Haq of the Collectorate of Customs Adjudication-II has issued Order-in-Original (ONO) against the importer M/s O S Corporation for its involvement in mis-declaration of the description, value and classification of the imported goods and tried to evade the government duty/taxes amounting to Rs 992,121 while the value of offending goods recorded at Rs 4,960,214.

In the judgment, the Additional Collector, Collectorate of Customs Adjudication-II has also imposed a fine of Rs1736075, 35 per cent of the total value of offending goods and also imposed a penalty of Rs 300,000 on the importer in violation of Sections 32(1), 32(2) and 79(1) of the Customs Act, 1969; Section 33 of the Sales Tax Act, 1990 and Section 148 of the Income Tax Ordinance, 2001 punishable under Clause 14 & 45 of Section 156(1), Clause 11(C) of Section 33 and 148.

According to details, the importer M/s O S Corporation had electronically filed Goods Declaration KAPE-HC-18223 and declared to contain Prime Quality Prepainted Galvanized Steel Sheet in Coil at a declared net weigh of 77433 Kilograms under H S Code 7210.4990 at declared value US$46846.96. The importer determined his liability of payment of applicable duties & taxes and sought clearance under Section 79(1) of the Customs Act, 1969.

In order to check as to whether the importer has correctly paid the legitimate amount of duty/taxes, the GD was selected for scrutiny in terms of section 80 of the Customs Act, 1969.

Later on, perusal of the case in the light of examination report revealed that the importer has mis-declared the description of imported goods which as per examination report was found as Secondary Quality Pre-painted Galvanized Steel Sheet in Coil, attracting classification under HS Code 7210.4910 liable to assessment @ US$0.637per Kg as per VR 560 and chargeable Customs Duty @20per cent instead of 10per cent, (5 per cent FTA with China) as claimed by the importer.

In view of the established charges, the Additional Collector, Customs Adjudication-II has also ordered for confiscating the offending goods under Clauses 140 & 45 of Section 156(1) of the Section (1) of the Customs Act, 1969 for violation of the provision of sections 32(1), 32(2), 79(1) ibid.

1969 2001 Customs Act Customs Adjudication duty taxes FBR FTA with China Income Tax Ordinance Samiul Haq Valuation Ruling 2014-09-13
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