| Case ID |
39beb021-ebc7-46d6-9019-d08114832ede |
| Body |
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| Case Number |
Customs Appeals Nos. K-290 to K-295 of 2019 |
| Decision Date |
Jul 11, 2019 |
| Hearing Date |
Jul 11, 2019 |
| Decision |
The Customs Appellate Tribunal dismissed the appeals filed by the Collector of Customs against the Orders-in-Original dated 08.01.2019. The Tribunal found that the goods in question, which were mis-declared as wax granules, were actually betel nuts. The Tribunal ordered the outright confiscation of the betel nuts due to the improper declaration and lack of valid import permits. However, they concluded that no penal action was warranted against the importer or the bonded carrier as the proper goods declaration was not filed. This decision emphasized the importance of accurate declarations in customs procedures and the necessity for compliance with import regulations. |
| Summary |
The case involves the Customs Appellate Tribunal's decision on several appeals regarding the importation of goods mis-declared as wax granules when they were actually betel nuts. The Tribunal examined the evidence presented, including the circumstances of the importation and the actions of the clearing agent. It was determined that the goods were subject to strict regulations under the Customs Act of 1969, which mandates accurate declarations for imported goods. The Tribunal ultimately ruled for the confiscation of the mis-declared goods but did not impose penalties on the importer or clearing agent due to the lack of proper goods declarations. This case highlights the critical nature of compliance in customs operations, the need for accurate documentation, and the potential consequences of mis-declaration in the import process. Keywords that are trending in this context include 'customs compliance', 'import regulations', 'mis-declaration', and 'customs law enforcement'. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
M/s. Balochistan Enterprises, Karachi,
M/s. Jalat Khan Co. Bonded Carrier and Clearing Agent, Karachi
|
| Judges |
SYED SARDAR HUSSAIN SHAH,
MUHAMMAD SADIQ
|
| Lawyers |
|
| Petitioners |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, KARACHI
|
| Respondents |
M/S BALOCHISTAN ENTERPRISES AND OTHERS
|
| Citations |
2021 SLD 689,
2021 PTD 412
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
32,
121
|