| Case ID |
050222d4-b977-4b65-aa0e-6548cedd830e |
| Body |
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| Case Number |
CUS-282 to 291/PB of 2015 |
| Decision Date |
Nov 25, 2015 |
| Hearing Date |
Nov 25, 2015 |
| Decision |
The Customs Appellate Tribunal ruled that the importers, M/S Charmang Corporation, were liable to pay a short paid amount of customs duty/taxes amounting to Rs. 325730 due to misdeclaration and misclassification of lead acid batteries. The tribunal observed that the importers had not declared the correct measurement unit and failed to apply the necessary valuation rulings, leading to short payment of duties. However, as there was no mens rea attributed to the importers, the personal penalty imposed was ordered to be remitted. The tribunal emphasized that negligence by customs officials resulted in a loss to the government exchequer, and necessary action should be taken against them. |
| Summary |
In the case of M/S Charmang Corporation vs. Additional Collector Customs, the Customs Appellate Tribunal addressed significant issues of misdeclaration and misclassification of imported lead acid batteries. The tribunal found that the audit team's observations indicated that the goods were undervalued and incorrectly classified under the PCT heading. The importers faced allegations of evading customs duties amounting to Rs. 325730 due to these discrepancies. The tribunal determined that while the importers were responsible for the short payment of duties, there was no evidence of willful default or intent to evade taxes, leading to the remittance of the imposed personal penalty. This case highlights the importance of accurate documentation and compliance with customs regulations, as well as the accountability of customs officials in ensuring proper assessment and valuation of imported goods. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
M/S CHARMANG CORPORATION,
ADDITIONAL COLLECTOR CUSTOMS, ADJUDICATION, PESHAWAR
|
| Judges |
CH. MUHAMMAD MAQSOOD-UL-HASSAN
|
| Lawyers |
Danish Ali Qazi
|
| Petitioners |
M/S CHARMANG CORPORATION
|
| Respondents |
ADDITIONAL COLLECTOR CUSTOMS, ADJUDICATION, PESHAWAR
|
| Citations |
2017 SLD 1933,
2017 PTD 680
|
| Other Citations |
2011 PTD (Trib.) 174,
2005 PTD (Trib.) 135
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
156(1),
156(14)
|