KARACHI: The Collectorate of Customs Adjudication-I has issued Order-in-Original (ONO) against the importer M/s Notus for its alleged involvement in evasion of duty/taxes amounting to Rs 33,293,184 on account of mis-declaration on import of parts of electricity meters.
In the ONO, the Collector of the Collectorate of Customs Adjudication-I Abdul Basit Chaudhry stated that “I have gone through the case record and considered written and verbal arguments of the respondent and the department.” He added that the respondent has not been able to substantiate that the impugned parts are to be used in any other apparatus except electric meters”.
The Collector Abdul Basit Chaudhry further stated that the importer made an untrue declaration by deliberately concealing/mis-declaring the correct PCT in the Goods Declaration (GDs) filed under Section 79(1) of the Customs Act, 1969 to deprive the exchequer of its legitimate revenue. Hence, mens rea stands established.
In the OnO, the Collector of the Customs Adjudication-I Abdul Basit Chaudhry was of the view that the charges leveled in the show cause notice stand established.
Therefore, recovery of the evaded amount of duty and taxes to the tune of Rs33293184 which include customs duty of Rs16,283,438; sales tax of Rs12,533,357; and Income tax of Rs4,476389 into the government treasury for violation of Section 32(1), (3A) and 79(1) punishable under clause 14 of the Section 156(1) of the Customs Act, 1969and violation of Sections 3,6,7,11 and 25 of the Sales Tax Act, 1990 read with Section 148 of Income Tax Ordinance 2001.
In the OnO, the Collector of Customs Adjudication-I has also imposed a penalty of Rs 3 million on the respondent for violation of above mentioned provision of law. The case was constituted by Directorate of Post Clearance Audit-Customs-Lahore.
