QAZI & COMPANY vs The ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ADJUDICATION-I), KARACHI Ss — 2022 PTD 1447 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1447 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: QAZI & COMPANY vs The ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ADJUDICATION-I), KARACHI Ss
Subject matter: Criminal
Provisions referred to: S. 25; 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

QAZI & COMPANY VS The ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ADJUDICATION-I), KARACHI Ss.32 & 25---Mis-declaration---Value of imported and exported goods---Transaction value of identical goods---Transaction value of similar goods---Scope---Appellants were charged for alleged mis-declaration of description, concealment of actual value and evasion of the customs duties and taxes---Validity---Manufacturer's certificates and the Forensic Laboratory's report confirmed that the "Tri-basic Lead Sulphate" imported by the cable manufacturers and the "TS-T" (Lead Sulphate), imported by the appellants were two different trade commodities due to difference in quality, purity and subsequent usage---Price of the commodities could not be equated at par because the goods could not be termed as identical and/or similar within the meaning of subsections (5) & (6) of S. 25 of the Customs Act, 1969---Appellants were discriminated against by the department as the Clearance Collectorate had, at an earlier point in time, determined the values after considering the strength, percentage and usage of Lead (Pb)---No substance was found in the Contravention Reports---Appeals were allowed and the impugned orders were set aside.

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