KARACHI: A two-member bench comprising Justice Syed Hassan Azhar Rizvi and Justice Muhammad Faisal Kamal Alam on Wednesday (today) will take up the constitutional petition filed by M/s Farooq Corporation which is allegedly involved in mis-declaration as well as duty and taxes of evasion of Rs 992,340.
It needs to be pertain here that on the last date of hearing, Deputy Collector Tausif Amam Gurchani had filed para-wise comments on behalf of the Customs Department, informing the SHC that petitioner deliberately mis-declared the description and value of the consignment to evade duty and tax to the tune of Rs 992,340 which are recoverable from it.
He had further informed the court that petitioner mis-declared the description and value of the impugned consignment which is liable to confiscations for violation of the provisions of sections 32 (1) & (2) 32 read with section 25A and 79 punishable under clauses (14) and (14A) of section 156 (1) of the Customs Act, 1969.
He had argued that petition was not maintainable, therefore, may be dismissed along with listed application. After reply of the respondents, the court adjourned the hearing and directed the petitioner to file a rejoinder on the next date of hearing.
Earlier, counsel for the petitioner stated that being active importer, the company imported a consignment containing baby trike parts bearing HS Code 9503.0010 from China and filed goods declaration on December 10, 2016 on the basis of import documents declaring the goods at $0.90/kg having total quantity of 4,590/kg (net weight ), which was selected for examination.
According to the petitioner, after examination, the customs authorities alleged mis-declaration of description of the consignment relates to baby tricycle battery operated (ride on) instead of baby trike parts, hence, the officers concerned discarded the value declared by the petitioner. The officials assessed the goods on the basis of valuation ruling no 871/2016 issued on June 20, 2016, according to which the goods are to be assessed at the rate of $4/kg.
The counsel argued that the difference between the declared description of the items and alleged description is that the declared description only relates to some parts of baby tricycle (such as battery, tiers, handle etc), whereas, baby tricycle battery operated (ride on ) relates to the complete parts of tricycle in unassembled from. It is submitted that there is no charge of mis-declaration of net weight or mis-declaration of PCT Heading.
Citing Sectary Revenue Division, the Collector of Custom Appraisement West Model Custom Collectorate of Custom and the Directorate General of Intelligence and Investigation (Custom Enforcement) Regional Office Karachi as respondents, the petitioner pleaded that the court may direct the respondents to release the consignment of the petitioner on the bank guarantee immediately.
