KARACHI: A two member bench of custom Appellate Tribunal allowed an appeal filed by Electromed Corporation, Lahore against an Order in Original passed by Collector of Custom, Adjudication I, Karachi imposing evaded amount custom duty, taxes etc for alleged under invoicing. According to details the appellant in port we a consignment of mixed medical items and filed a goods declaration on WeBOC system.
The GD was selected for scrutiny under Section 79 of Custom Act 1969. The invoice on the basis of which GD was filed and invoice recovered were found different and as per department the invoice retrieved from consignment was found 18 times higher. The discrepancy was reported and a FIR was also registered.
The Adjudication Collector also ruled in favor of department against which the instant appeal was filed through Franklin Law Associates. A counsel appearing for the petitioner company maintained that shipper has confirmed placing of incorrect invoice and that actual invoice was 11000US$.
The inadvertent mistake was also confirmed from weight of the consignment which was 1387 kgs as confirmed during examination and not 2747 kilograms as stated in invoice retrieved from the consignment.
The bench after detailed hearing allowed the appeal directing the appraising collectorate to assess the GD on the basis of PCT heading declared by the importer/appellant.