KARACHI: The Customs Adjudication has penalized M/s Sajid Plastic Factory for attempting to clear imported consignment through misdeclaring of description and classification of goods to obviate conditions of Import Policy and pay lower amount of duty and taxes.

According to details, M/s Sajid Plastic Factory electronically filed Goods Declaration declared to contain four containers of “Plastic granular in grey colour” imported from Taiwan. The importer declared PCT heading 3901.9000, chargeable to customs duty 5.0 percent.

The GD was subjected to detailed examination wherein it had been reported that two containers contained plastic crushed chips instead of declared description Plastic Recycled Granules. The remaining two containers of plastic recycled granules were found as per declaration.

Representative sealed samples of both the items were sent to Custom House Laboratory for analytical test. The report of granules was in order, however, for the chips, the lab reported that the sample on test was found to be synthetic resin composed of Polyvinyl Chloride (PVC).

In the light of examination report and test report, it was alleged that the crushed pieces  were Polyvinyl Chloride (PVC) classifiable under PCT 3915.3000, chargeable to customs duty 20 percent.

The import of such item is allowed subjected to fulfillment of conditions of Import Policy Order, 2013 as under: Certification confirming appropriate manufacturing facility and determination of import quota from concerned Federal/Provincial Environmental Protection Agency. Inspection from technically qualified designated Pre-Shipment companies to be notified by the Federal Government from time to time that the imported consignment does not contain any hazardous waste, as defined in the Basel Convention.

Accordingly alleged that in order to obviate the conditions of the IPO and to pay lower amount of duty and taxes, the importer mis-declared the description of the goods.

The scrutiny of record/profile of the importer revealed that the importer had submitted the same invoice/packing list and Certificate of Origin with identical signature and stamp affixed on face of it in the succeeding consignments from Korea. Importer thus was charged for submitting forged documents.

Customs Adjudication after detailed deliberation found the charges stand established and ordered confiscation of two containers of PVC chips with no option to redeem the goods. The imposter was imposed a penalty of Rs1.0 million while clearing agent was also imposed a penalty of Rs100,000.

Collector MCC Appraisement East Majid Yousfani has appreciated Principal Appraiser Mir Mansoor for detecting the case. An official said that FIR may also be lodged in this regard.