COLLECTOR OF CUSTOMS through Additional Collector of Customs vs KHALID IMPEX Ss

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COLLECTOR OF CUSTOMS through Additional Collector of Customs VS KHALID IMPEX Ss.32, 79(1) & 80---Customs General Order No. 12 of 2002, dated 15-06-2002---Mis-declaration---Imported goods, classification of---Assessment---Physical examination---Scope---True declaration---Importer, responsibility of---Allegation against the importer / Company was that the items disclosed in the Goods Declaration (GD) were materially different from the goods imported by it---Department filed Reference as the Customs Appellate Tribunal concurred with Collector (Appeals) that the H.S. Code and the rate of duty and taxes were the same, hence, since no loss to the exchequer had been caused, therefore, the imposition of redemption fine/duty were waived---Validity---Neither the Collector (Appeals) nor the Tribunal had said a single word about the fact that the goods declared found out by the Department were materially different from the ones disclosed and declared in the GD electronically filed by the importer / Respondent and the goods detected upon their physical examination---H.S Code of the goods the rate of duty/taxes of the declared goods and the examined goods were the same but the prime question with regard to the incorrect declaration of the goods electronically filed by the Respondent had remained unanswered and uncontroverted---Record revealed that no correspondence was made by the Respondent with the Customs Department or from any argument advanced by them before the fora below that there was no difference in the declaration of goods by the Respondent and the goods as found out by the Department but the main and the prime emphasis of the Respondent had remained that the H.S Code and the duty/taxes had since remained the same, therefore, no adverse inference could be drawn against them---Since, on physical examination, the goods were found to be different from the one declared by the Respondent, therefore, in such circumstances the department was fully justified in drawing adverse inference against the Respondent notwithstanding the fact that H.S Code and the taxes/duties had remained the same---Respondent could not be absolved from the responsibility of making a true declaration of their goods, as provided under S. 79 of the Act, 1969 and from the fact that the goods as declared in the GD electronically filed by them were materially different from the goods found on physical examination in which provisions of S. 32 of the Act, 1969 were fully attracted---A person is guilty of making untrue declaration of its goods, as specifically provided under S. 79 of the Act, 1969, notwithstanding/irrespective of the fact that after final determination H.S Code and the rate of duty/taxes had remained the same and penal action in such circumstances is warranted for untrue declaration coupled with giving incorrect particular of such goods in the description of the goods---Thus, the proposed relevant questions was answered in affirmative i.e. in favour of the Department and against the Respondent/ importer---Special Customs Reference, filed by department, was allowed.

COLLECTOR OF CUSTOMS through Additional Collector of Customs vs KHALID IMPEX Ss — 2025 PTD 740 KARACHI-HIGH-COURT-SINDH

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