Collector Appeals rejects M/s A R Associates plea against fine, penalty imposed by MCC Appraisement West

KARACHI: Collectorate of Customs (Appeals) has rejected the appeal of M/s A R Associates against fine and penalty imposed by MCC Appraisement – West for misdeclaring goods and present fake invoice.
Collector of Customs (Appeals) Dr Zulfiqar Ahmed Malik, in his order observed that the appellant had not been able to prove that invoice found in the container was incorrect or did not pertain to them. “Therefore, there is no infirmity in the order. The appeal being devoid of merit is rejected,” the order said.
Brief fact of the case as stated in the impugned order by the additional collector of MCC Appraisement West that the appellant imported a consignment of candles at $0.27 / kg and filed GD for home consumption on December 01, 2011 and attached invoice of M/s Gao Cheng Geng Yuan Candle Co. for clearance through their authorized agent declaring import value at $5,066/95 gross weight 19,560 kgs and net weight 17,740.
The goods were examined and on opening of the container an invoice of M/s Gao Cheng Fench Yuan Candle Company was found bearing the same invoice number, description of candles, however, showing import value as $30,303 as against the value declared in the invoice submitted by the appellant at the time of filing the goods declaration. It was reported that in comparison with the invoice presented to the assessing officer, the retrieved invoice contains specific details as to the container number, the seal number, the transport details of cargo. The difference in value on retrieved invoice and the one presented/declared on GD was found to be $25,236/05 or 498.05 percent.
Accordingly, the adjudicating officer held that the charges against the appellant had been proved.
The ONO issued against the importer said that since the charge leveled against the importer had been established, the goods were confiscated. However, an option was given to the importer to redeem the goods on payment of 35 percent fine over and above customs duty and taxes and penalties. A personal penalty of Rs50,000 was also imposed.

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