KARACHI: The Customs Adjudication has come across an unusual case as to where the examination staff found an invoice in the container reflecting something which was not in the container apparently because of the mistake of Indian shipper.
According to details of the case Ms Global Trade Link electronically filed Goods Declaration and declared to contain dry copra imported from India at the rate $0.80/KG at total declared invoice value of $40000. The importer determined his liability of payment of applicable duty & taxes and sought clearance under Section 79(1) of the Customs Act, 1969.
In order to check as to whether the importer has correctly paid the legitimate amount of duties and taxes the under reference GD was selected for scrutiny in terms of Section 80 of Customs Act, 1969. Scrutiny of the Goods Declaration in the light of examination report revealed that the importer has mis-declared in terms of value of the goods as on physical examination of the goods invoices was found inside container of $67,250.
The importer was issued a show-cause notice to which Global Trade Link responded that the subject consignment is consisting of dry copra which has been imported from India and declared in above GD for release of the same under HS CODE: 1203.0000 accordingly. [the_ad id=”31605″]The invoice if higher value found inside the container is bearing different Performa invoice and reference numbers while the description of goods also differ because the imported goods are consisting of dry copra whereas the invoice of higher value showing description of goods as dry coconuts falling under a different HS Code. Moreover, the higher value invoice so determined is silent about the container numbers.
The importer also noted that they approached to the shipper regarding placement of invoice of higher value. The supplier has disclosed us that the invoice of higher value stands for coconut powder for shipment to other destination but the same mistakenly placed inside the subject container.
The Adjudication concluded that the charges enumerated in the show cause notice against the importer do not stand established.