Charge of mis-declaration

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.