KARCAHI: Customs Adjudication has disposed off a Show Cause Notice served on M/s Aleem Enterprises by MCC Appraisement East and advised the department to assess the consignment as per the examination report and Valuation Rulings in vogue.
According to the details as reported by MCC Appraisement East, M/s Aleem Enterprises imported a consignment of electronic parts at total invoice value of $4937.04 from China and sought clearance. The imported determined its liability and paid the amount into national exchequer.
The Goods Declaration was selected for scrutiny and it was reported that the importer has mis-declared the description and quantity of several items with an intention to evade duty and taxes amounting to Rs1.393 million. Hence, a show cause notice was served on the importer.
Faisal Ghani of M/s Franklin Law Associates represented M/s Aleem Enterprises and submitted that the declaration had been made in pieces, whereas the valuation ruling is valued on KG basis.
Ghani maintained the examination shed staff has willfully created and bifurcated extra items as per their own assumptions. It is pertinent to mention here that if the rate of duty is checked as per the assessed GD, it is easily transpired that the declared and assessed rate of duty is the same including all other applicable taxes, which in terms of CGO 12/2002 does not prove to be mis-declaration as no loss of the rate of duty and taxes can be established by the department.
Moreover in terms of the Valuation Ruling there is no mis-declaration in terms of PCT as well. Faisal Ghani submitted their client has specifically declared the exact description of the goods and also the correct PCT. The examination staff has not specifically examined or lab tested the item in order to check the correct description of goods. The staff on their own basis distinguish and create confusion with respect of the goods only to make contraventions and try to prove that they are working for the welfare of the department and government.
After detailed deliberations of the case, Customs Adjudication directed the department to assess the GD as per examination report and Valuation Ruling and disposed off the Show Cause Notice.