COLLECTOR OF CUSTOMS vs JUNAID ENTERPRISES Ss — 2022 PTD 1059 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1059 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs JUNAID ENTERPRISES Ss
Subject matter: Tax & Customs
Provisions referred to: S. 32; S. 181; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS VS JUNAID ENTERPRISES Ss.32, 25 & 181---SRO No.499(I)/2009, dated: 13-06-2009---Mis-declaration---Value of imported and exported goods---Option to pay fine in lieu of confiscation---Scope---Case of department was that the respondent imported used vehicles and declared value, which was less than the value determined pursuant to a valuation ruling and therefore, it was a case of mis-declaration---Order-in-original was passed, vehicle was confiscated and redemption fine as well as penalty were imposed---Respondent assailed the order before Appellate Tribunal---Appellate Tribunal set aside the order-in-original to the extent of redemption fine in lieu of confiscation along with penalty and vehicles were ordered to be released upon payment of duty and taxes assessed by the department---Validity---Assessment was being made on the basis of valuation ruling, no case for any mis-declaration to the extent of value, so declared by an importer, could be made out in terms of S. 32 of Customs Act, 1969---Redemption fine in terms of S. 181 of Customs Act, 1969, read with SRO No.499(I)/2009, dated: 13-06-2009, reflected that fine could be imposed when the declared value was less than 30% from the value ascertained/determined on the basis of a direct evidence---Department's case was not that there was any direct evidence of the identical or similar goods---Reference applications were dismissed.

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