| Case ID |
2302200d-6ba9-482a-b4be-b979a26761d8 |
| Body |
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| Case Number |
Customs Appeal No. K-1495 of 2016 |
| Decision Date |
Mar 22, 2017 |
| Hearing Date |
Oct 24, 2016 |
| Decision |
The Customs Appellate Tribunal found that the importer, Messrs Dogar Traders, had misdeclared the goods as 'submersible pumps' under PCT Heading 8413.7010, which were actually 'light vertical multistage centrifugal pumps with motor' classifiable under PCT Heading 8413.7090, attracting a higher customs duty. The Tribunal determined that the element of mens rea had not been established against the importer, thus deeming the charges of misdeclaration unwarranted. It ordered that the fine and penalty imposed on the importer be remitted, concluding that the adjudicating officer had not applied a judicious mind in determining the penalties. The Tribunal also directed the department to issue a delay detention certificate in accordance with the law. |
| Summary |
In the case of Customs Appeal No. K-1495 of 2016, the Customs Appellate Tribunal addressed the misdeclaration of goods imported by Messrs Dogar Traders. The appeal arose from an order by the Additional Collector of Customs, which determined that the goods were misclassified, leading to confiscation and penalties. The Tribunal evaluated the evidence presented, including examination reports that indicated the goods did not qualify as 'submersible pumps' as claimed by the importer. The Tribunal highlighted the lack of mens rea in the accusations against the importer, ultimately finding the penalties imposed to be excessive and unwarranted. This case emphasizes the importance of accurate classification under the Customs Act, 1969, and the legal principles surrounding misdeclaration. The decision underscores the need for clear evidence to substantiate claims of misdeclaration and the appropriate application of penalties in customs cases. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD NADEEM QURESHI, MEMBER (JUDICIAL-I),
ZULFIQAR A. KAZMI, MEMBER (TECHNICAL-I)
|
| Lawyers |
Raja Babar for Appellant.,
Khalid Pervaiz A.O. and Faiz Mudassir, A.O. for Respondents.
|
| Petitioners |
MESSR DOGAR TRADERS THROUGH PROPRIETOR
|
| Respondents |
THE ADDITIONAL COLLECTOR OF CUSTOMS AND ANOTHER
|
| Citations |
2018 SLD 2523,
2018 PTD 2461
|
| Other Citations |
Superior Textile Mills Ltd. v. FOP 2000 PTD 399,
Collector of Sales Tax and another v. Superior Textile Mills and others PLD 2001 SC 600,
Saleem Raza v. FOP and others 2012 PTD 302,
Messrs Weave and Knit (Pvt.) Ltd. v. Additional Collector of Customs, (Adjudication) Karachi and others 2004 PTD 2981
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
79,
156(1)(14),
181
|