Declaration of goods

2020 PTD 129 KARACHI-HIGH-COURT-SINDH Judicial Precedent

S. 139Declaration of goodsCustoms Officer, duty ofScopeMandatory for Customs Officer to provide an opportunity for declaring goods carried by passenger

If passenger declares goods he was carrying, his act of bringing said articles does not amount to an offence.

2020 YLR 760 KARACHI-HIGH-COURT-SINDH Judicial Precedent

S. 139Declaration of goodsCustoms Officer, duty ofScopeMandatory for Customs Officer to provide an opportunity for declaring goods carried by passenger

If passenger declares goods he was carrying, his act of bringing said articles does not amount to an offence.

2014 PTD 145 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI Judicial Precedent

Ss. 2(kka), 32, & 79(1)Customs Rules, Rr.433, 437 & 438Declaration of goodsCharge of mis-declarationRecovery of short levied customs dutyScanned copies of additional documents, admissibilityAppellant was charged for mis-declaration

Contention of the appellant was that after filing goods declaration, he was asked to submit further documents to justify his claim

Appellant submitted scanned copies of other relevant documents to justify his claim, the same matched the examination report

Scanned documents were also part of declaration, therefore charge of mis-declaration was not justified

Validity

Principal Appraiser after receipt of examination report on his desktop, required the appellant to justify declaration/ classification

Appellant scanned all supporting documents including printed matter/literature, invoice detail and all other relevant important documents

Unit of measurement and the sizes of the goods matched with the examination report based on the assessing officer

Scanned documents were part of declaration

Charge of mis-declaration of unit of measurement was misplaced

Impugned order-in-original and appellate order of Collector of Customs (Appeals) was set aside

Appeal was allowed.

2014 PTD 145 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI Judicial Precedent

Ss. 32 & 80(1)Customs Rules, Rr.433, 437 & 438Declaration of goodsErroneous PCT headingCharge of mis-declarationRecovery of short assessed customs dutyResponsibilities and duties of assessing officerScopeAppellant importer submitted goods declaration mentioning erroneous PCT headingCustoms authorities after serving show-cause notice for mis-declaration imposed penalty on appellant

Contention of the appellant was that he had been charged for mis-declaration on account of transmitting wrong PCT heading whereas official who had suggested wrong PCT heading had been let free despite standing on the same pedestal and that Official opinion considered valid by Collectorate of Customs without going through respective PCT headings was ridiculous and absurd

Validity

Customs authorities were responsible to check the declaration of importer while completing assessment, which included correctness of the particulars of import including declaration, assessment and in case of Customs Computerized System, payment of customs duty and taxes and other charges thereon

Determination of PCT heading was duty of Customs officials for levy of customs duty and taxes as the importer fill the PCT column for assistance of the assessing officer

PCT heading submitted by importer could be either accepted or rejected by the assessing officer at the time of completion of assessment

Erroneous interpretation of statutory notification could not be deemed to be a false declaration

Appellant could not be charged for mis-declaration on account of transmitting erroneous PCT heading

Impugned order-in-original and appellate order was set aside

Appeal was allowed.