YOUSUF & CO. vs The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI S

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YOUSUF & CO. VS The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI S.194-B---Orders of the appellate Tribunal---Scope---Unless and until stay order or supervening order is passed by the apex Court against the order/judgment of the appellate Tribunal the Department and the lower forums have to follow the order/judgment of the Tribunal in letter and spirit. Head NotesCase Description Citation Name: 2023 PTD 1019 CUSTOMS-APPELLATE-TRIBUNAL-KARACHIBookmark this Case YOUSUF & CO. VS The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI Ss.32, 32-a & 83---Mis-declaration---Fiscal fraud---Scope---appellants imported consignments of "Coated Writing Paper in Sheets (gloss) (Nevia brand)" from China through their authorized Clearing agents vide Goods Declarations---Goods were cleared under S. 83 of the Customs act, 1969; subsequently, the post import clearance data revealed that goods were assessed and released under tariff heading 4810.1910 (attracting 20% customs duty reduced to 16% on presentation of certificates of origin issued under China-Pakistan Free Trade agreement) which were actually classifiable under tariff heading 4810.1910 being not specifically meant for "writing" and chargeable to 20% customs duty having no tariff concession---Show cause notices were issued to the importers and their clearing agents for recovery of evaded amount of duty/taxes and penal action---Charges levelled in the show-cause notices were upheld and the appeals were also dismissed---Validity---Department had exercised its supervisory power of checking the Goods Declarations and had passed the final assessment orders in respect of more than 250 consignments of identical goods---Such assessments were neither assailed by the department under S. 193 nor re-opened under S. 195 of the Customs act, 1969---Department had released the consignments with the admission that "the classification declared on the scanned documents is in conformity with the classification determined by the assessing Group"---Similar controversy relating to tariff headings 4810.1910 and 4810.1990 had already been adjudicated by the appellate Tribunal in favour of the importers---appellate Tribunal was the final fact finding body and its findings were conclusive---appeals were allowed and the impugned orders were set aside. Head NotesCase Description Citation Name: 2023 PTD 1019 CUSTOMS-APPELLATE-TRIBUNAL-KARACHIBookmark this Case YOUSUF & CO. VS The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI S.32---Mis-declaration---Scope---Classification of goods is a mixed question of law and facts and so also of interpretation of statutory provision i.e. tariff heading which is part of First Schedule to the Customs Act, 1969; hence, there could always be a difference of opinion in interpreting the same administratively and judicially---It is not that it always will be a case of mens rea and imposition of penalty if interpretation of tariff heading for classification of goods is not accepted by the department. Head NotesCase Description Citation Name: 2023 PTD 1019 CUSTOMS-APPELLATE-TRIBUNAL-KARACHIBookmark this Case YOUSUF & CO. VS The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI S.223---Officers of Customs to follow Board's orders, etc.---Scope---Directions of the Board contained in Customs General Order No. 12/2002, though not binding upon the authorities performing quasi-judicial functions, but such directions are mandatory in nature and are binding upon the functionaries and field officers discharging their functions and duties under the Customs Act, 1969 relating to administrative matters in terms of S. 223 of the Customs Act, 1969---Field officers of Federal Board of Revenue (FBR) are not authorized to act as per their own discretion in a situation, wherein, FBR has already issued directions and/or guidelines. Head NotesCase Description Citation Name: 2023 PTD 1019 CUSTOMS-APPELLATE-TRIBUNAL-KARACHIBookmark this Case YOUSUF & CO. VS The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI Ss.32, 32-a & 209---Mis-declaration---Fiscal fraud---Liability of principal and agents---Scope---Where the department had not placed on record any adverse material or evidence against the Customs Clearing agents which could establish without any reasonable doubt that they were directly or indirectly the beneficiaries of alleged misdeclaration of HS Code and allegedly evaded duty/taxes thereon, which was the basic requirement of issuance of show cause notice and imposition of penalties; appellate Tribunal observed that the agents neither fell within the ambit Ss. 32 & 32-a nor imposition of penalties was sustainable against them under the law. Head NotesCase Description

YOUSUF & CO. vs The COLLECTOR OF CUSTOMS MODEL CUSTOMS COLLECTORATE APPRAISEMENT (EAST), KARACHI S — 2023 PTD 1019 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

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