KARACHI: The Customs Appellate Tribunal (Bench II) comprising Ghulam Murtaza Bhatti Chairman/Member (Judicial I) Islamabad and Muhammad Yahya Member (Technical-I) Karachi dismissed three identical appeals of importers involved in mis-declaring their description, HS Code and value in fabrics, imported from China.
The Tribunal observed that the importers were involved in clearing of fabric imported from China by mis-declaring quantity, HS Code and value by claiming benefit of SRO 659(I)/2011 and Pakistan-China Free Trade Agreement (FTA) under SRO 659(I)/2007 of June 30, 2007.
M/s Country Care Trader, Karachi, M/s First Look Enterprises, Karachi and M/a Machiyara Fabric and Manufacturing Industries, Karachi were found involved in mis-declaring the fasts about their respective imports and made and untrue declaration under section 79(I) of the Customs Act, 1969.
This was observed that the consignments were jointly examined by the staff of Model Customs Collectorate Appraisement (West) Karachi and Directorate General, Intelligence and Investigation Karachi and samples were drawn and forwarded to the Customs Laboratory Karachi for chemical analysis.
The consignments were found to contain woven textile fabric composed of blended viscose rayon upto 85 percent and mercerized cotton 15 percent.
In the light of said steps benefit of SRO 1125(1)/2001, December 30, 2011 and FTA with China are not available as claimed by the importers.
The Directorate General of Customs Valuation provided import value of aforesaid category of blended fabric on the basis of market inquiry.
The importers were found involved in declaring incorrect description on respective Goods Declaration, which clearly indicated their intent to evade payment of leviable duty/taxes.
In the view of facts, all appeals were devoid of any merit and without any substance hereby dismissed and impugned orders were upheld.
Therefore the mis-declaration of PCT is clear evasion of duty and taxes which calls for penal action and recovery of duty and taxes.