FAISALABAD: Collector of Customs Adjudication Dr. Akhtar Hussain passed an Order-in-Original No 08/2020 against M/s Magana Processing Industries (Pvt) Ltd for evaded amount of Rs41.037 million through local sale of dyes and chemical imported under SRO 327(I)/2008.
The fine was also imposed by the Collector which shall be calculated at the time of evaded amount of duty and taxes. A personal penalty of Rs1 million was also imposed on the said unit which shall also be payable at the time of deposit of duty and taxes.
According to the details, Superintendent Muhammad Shoaib found during the audit of the M/S Magana Processing industries (Pvt) Ltd registered as export oriented unit. The goods were imported duty and tax free under SRO 327(I)/2008 dated 29-03-2008 136500 kilograms disperse dyes classifiable under PCT heading 3204.1700 & 3204.2000 in year 2014 to 2016. The claimant department alleged that respondent was not eligible to import these dyes duty and tax free under SRO 327(I)/2008 as these dyes were mentioned in Appendix A and B of import policy order 2010-13 and could be imported by an export oriented unit EOU only conditionally after getting a certificate from Ministry of Commerce.
The Magana Processing Industries (Pvt) Ltd Faisalabad imported the dyes and chemical without any certificate from Ministry of Commerce making the respondent liable to pay duty and taxes of Rs41.037 million.
In view of the analysis Collector Akhtar Hussain of Customs Adjudication inclined to M/s Magana Processing Industries (Pvt) Ltd is liable to pay to National Exchequer an amount of Rs 41.037 million. Accordingly order the Respondent to pay the Evasion amount with personal penalty of Rs 1 Million imposed on the owners of the respondent unit under 156(1)(10A) of the customs act 1969.