| Case ID |
2acebdd9-a8b5-4633-a4dd-34db0cc6bed4 |
| Body |
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| Case Number |
K-236 of 2008 and K-1168 of 2010 |
| Decision Date |
Feb 22, 2011 |
| Hearing Date |
Feb 07, 2011 |
| Decision |
The Appellate Tribunal upheld the order-in-original for confiscation of the imported goods due to misdeclaration of description. The tribunal ruled that the redemption fine was improperly calculated and should be based on the duties and taxes attempted to be evaded rather than the full value of the consignment. This decision emphasized the importance of accurate declarations in customs law and reinforced the guidelines set forth in previous rulings, notably in the case of Messrs Weave and Knit (Pvt.) Ltd. The tribunal ordered the modification of the previous orders to align with legal provisions, ensuring that the redemption fine is calculated correctly in accordance with the Customs Act. |
| Summary |
This case revolves around the misdeclaration of imported goods under the Customs Act, 1969. The appellants declared their goods as 'Silicon Electrical Sheet' to evade higher customs duties applicable to 'Electrolytic Tin Plate'. The tribunal found that the goods were misclassified, leading to the confiscation of the items and the imposition of a redemption fine. The decision highlighted the legal requirements for accurate declaration and the consequences of misrepresentation in import documentation. Furthermore, it clarified the method for calculating redemption fines, which should be based on the duties attempted to be evaded rather than the total value of the goods. This case is significant in reinforcing compliance in customs regulations and ensuring that importers adhere to the legal standards set forth by the Customs Act. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD ARIF MOTON,
MUHAMMAD ARSHAD
|
| Lawyers |
Asim Munir Bajwa,
Ghulam Yasin
|
| Petitioners |
MESSRS A.S. STEEL, KARACHI AND ANOTHER
|
| Respondents |
COLLECTOR OF CUSTOM (APPEALS), KARACHI
|
| Citations |
2011 SLD 923 = 2011 PTD 2205
|
| Other Citations |
2004 PTD 2981
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
25,
79,
168,
179,
181,
194-A
|