AMK STEEL (PVT.) LTD., SHEIKHUPURA vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) KARACHI Ss — 2022 PTD 1700 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1700 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AMK STEEL (PVT.) LTD., SHEIKHUPURA vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) KARACHI Ss
Subject matter: Tax & Customs

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

AMK STEEL (PVT.) LTD., SHEIKHUPURA VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) KARACHI Ss. 32 & 32-a---Mis-declaration---Fiscal fraud---Scope---appellant imported re-rollable scrap---Department found the goods to be flame cut rectangular/ square Billets (4.8 to 5 feet length) and flame cut iron and steel rods (5 feet length)---Case of department was that the importer had mis-declared the description of goods, as such, the goods were confiscated---Contention of appellant, inter alia, was that imported goods were admittedly re-rolling scrap falling under PCT heading 7204 which covered waste and scrap of iron and steel; that such waste and scrap of iron and steel was of miscellaneous nature and generally took the form of waste and scrap from the manufacturer of mechanical working of iron and steel; that Explanatory notes to HS (Harmonized System) categorically reflected that article of iron and steel definitely not useable as such because of cutting fell in the category of waste and scrap---Validity---appellant had not committed any offence, which could warrant confiscation of goods---Charge of mis-declaration as alleged by the department was based on assumptions and presumptions---Department had failed to prove its case---Impugned order-in-original was set aside and the department was directed to release the goods imported by appellant---appeal was allowed.

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