KARACHI: The Collector Custom Adjudication Javed Chodry has ordered confiscation of Concrete or Mortar Mixer as the importer firm M/s A.M Associates attempted to evade duty/taxes through mis-declaring the classification of the goods claiming duty at a rate of 5 per cent while actual duty is 30 per cent.

According to details, used Transit Mixer, Mitsubishi with used Concrete Pump Zoom Line, Volvo chassis was imported and GD was filed under PCT Heading 8473.3190 with a total declared value of $15,665. The custom duty under the  declared/ claimed PCT is 5.0 per cent. The Custom Appraisement however declined to accept the GD and held that goods are classifiable under PCT Heading 8705.4000 and 8705, 9000 respectively chargeable to 30 per cent of the Custom Duty.

The importer was served with a show cause notice on allegation that they had attempted to clear the goods willfully and mala fide intention by mis-declaring the classification evading revenue of Rs 3.872 million.

The counsel for importer took the plea that Shipper did not mention/clarify the correct description of the impugned goods and the computer operator ( shippers) assumed that consignment contains machinery so an incorrect PCT was claimed.

The Collector Adjudication after hearing the appellant importer and respondent department held that importer deliberately concealed the transactional value of the imported goods to deprive the government exchequer of the due revenue.

The confiscation was ordered however goods could be redeemed by paying an additional fine at the rate of 20 per cent of the value of the goods of Rs1.355 million addition to leviable duty and taxes thereon. A penalty of Rs100,000 was also imposed.

Interestingly the machinery so mis-declared was imported for Hazara Motorway Project envisaged by Nawaz Sharif government  and importer was stated to be a close relative of  Rulers and belong to same district ( Hazara).