| Case ID |
37e979a6-7dd8-4c9c-8003-8b4a00b3d534 |
| Body |
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| Case Number |
Customs Appeal No. K-1614 of 2015 |
| Decision Date |
Oct 23, 2018 |
| Hearing Date |
Apr 27, 2017 |
| Decision |
The Customs Appellate Tribunal found in favor of the appellant, M/S Alhira International, regarding the mis-declaration of the origin of goods imported from China. The Tribunal determined that the Customs authorities had erroneously assessed the weight of the fabric by including the packing materials in the total weight. The Tribunal noted that the edges of the fabric indicated it was made in Italy, but confirmed that the goods were indeed produced in China as per the Free Trade Area Certificate. The appeal was allowed, and the previous orders of confiscation and penalties were set aside, stating that the Customs authorities' actions were illegal and void. The Tribunal emphasized the importance of adhering to proper assessment procedures under the Customs Act and the validity of the Free Trade Area Certificate in determining the origin of goods. |
| Summary |
In this case, M/S Alhira International appealed against the decision of the Customs authorities regarding the mis-declaration of the origin and weight of imported Polyester Rayon Dyed Fabric. The Customs Appellate Tribunal reviewed the evidence, including the Free Trade Area Certificate that confirmed the goods were produced in China. The Tribunal found that the Customs authorities had incorrectly included the weight of packing materials in their assessment. The judgment highlighted the procedural errors made by the Customs officials and reaffirmed the legitimacy of the Free Trade Area Certificate. The Tribunal ultimately ruled in favor of the appellant, allowing the appeal and nullifying the previous confiscation orders. This case underscores the significance of accurate customs declarations and the necessity for Customs authorities to follow due process in their assessments. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
M/S ALHIRA INTERNATIONAL, FAISALABAD,
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-IV, MCC OF APPRAISEMENT WEST, KARACHI
|
| Judges |
MUHAMMAD NADEEM QURESHI
|
| Lawyers |
Zafar Umrani, Principal Appraiser D/R
|
| Petitioners |
M/S ALHIRA INTERNATIONAL, FAISALABAD
|
| Respondents |
2 OTHERS,
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-IV, MCC OF APPRAISEMENT WEST, KARACHI
|
| Citations |
(2019) 120 SLD 1835,
(2019) 120 PTD 1537
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990,
Income Tax Ordinance, 2001,
Customs Rules, 2001
|
| Sections |
32,
32A,
156,
198,
11C,
14,
14A,
32(1)(2),
32A,
33C,
45,
79(1)(b),
156(1)(b),
148,
R.435
|