ISLAMABAD: Deputy Collector Customs Adjudication Dr. Wajid Ali has ordered recovery of evaded duty and taxes of Rs 331497 and imposition of penalty of Rs25000 on M/s Heaven International, Hafiz Building office No-3, Jillaniabad, Rawalpindi.
It has been reported that M/s. Heaven International imported solar inverter units and solar control chargers and got them cleared vide GDs No.19113 dated 03.05 2013, CDs No 20392 dated 30.05.2013 and CDs 20700 dated 06.06.2013. According to SRO No: 131(I)/2013 dated 21.02.2013, following condition was attached against Sub-Serial No: 6 of S. No 35A of the SRO575 (I) 2005 Dated 05.06.2005. “Para to certification by AEDB that the inverters, chargers, controllers and batteries being imported are in quality which commensurate with the PV modules”, so goods were released and solar inverters and solar control chargers, either imported separately or in numbers, did not commensurate with the numbers of inverters imported on or after 21.2.2013.
This resulted in non-realization of revenue amounting to Rs 331,497. Demand notice was issued to above named importer on 23.11.2015 for payment of duty and taxes but the importer failed to pay the same. In response to the show-cause notice, importer pleaded with the court that he had submitted a certificate issued by the Alternative Energy Development Board. It is pertinent to mention here that all the particulars of these GDs were completely tallied with the particulars of the certificates issued by the AEDB which was the main objection of the audit.
Deputy collector has said in Order-In-Original that as the importer did not fulfil the basic requirement of commensuration certificate at the time of import which was prerequisite to avail the benefit of SRO 575(I)/2015 dated 21.02.2005. Therefore charges levelled in the show-cause notice proved justified, so judge ordered recovery of the evaded amount of Rs331497 and also directed the imposition of penalty of Rs25000 on M/s Heaven International under Section 156(1) (14) of the Customs Act-1969 in addition to the short paid duty taxes.
