COLLECTOR OF CUSTOMS vs BNN ENTERPRISES S — 2022 PTD 1418 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1418 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs BNN ENTERPRISES S
Subject matter: Tax & Customs
Provisions referred to: S. 32---C; S. 32; HS Code; 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 BNN ENTERPRISES S.32---Customs General Order, 2002, Para. 101---Mis-declaration---Question of taking cognizance of mis-declaration of description, value and PCT Headings---Scope---Respondent imported a new road roller but declared the same to be used one---Department confiscated the goods, imposed redemption fine of 35% and a penalty---Appellate Tribunal remitted the fine and penalty while placing reliance on para. 101 of the Customs General Order, 2002---Validity---Paragraph 101 of Customs General Order, 2002, applied in cases where an importer claimed assessment under certain HS Code which was not accepted and the assessment was made in some other HS Code by the department and if as a result thereof, there was no change in the rate of duty, then benefit of the referred paragraph could be claimed by the importer---In the present case, the facts were entirely different as an attempt had been made to declare goods as used as against new and as a consequence thereof, notwithstanding that the rate of duty remained same, an attempt had been made to pay duty and taxes on lower/reduced value of used goods as against the value of new goods---If such would have gone undetected, naturally lesser taxes and duties would have been paid on the value of used road roller as against the value of a new road roller---Such apparently was a case of mis-declaration of actual description of goods warranting initiation of proceedings in terms of S.32 of the Customs Act, 1969---Order passed by Appellate Tribunal was set aside.

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