KARACHI: The Customs Appellate Tribunal has upheld the Order-in-Original (ONO) and rejected the appeal filed by M/S Hadi Energy Solution, Multan, challenging impugned Order-in-Original over filing mis-declaration and evasion of duty and taxes to the tune of Rs 2,352,540. A single bench of the tribunal comprising Syed Tanvir Ahmed, Member Technical-III Karachi, announced the judgment.
The tribunal in its order said: “The Customs Department has rightly classified the emanated aluminum wire under heading 8544.1900 which is accessible @US$2.5/kg attracting 25 percent duty. The documents shows that all others importers have paid duty under this heading and at higher value of US$2.5/kg. Since the declaration under section 79 (1) in WeBOC system is voluntary and on self assessment basis, therefore, the importer has been found indulged in mis-declaration of description and tried to evade duty of Rs 2,352,540. I do not see any merit in the appeal. The Customs Department’s ONO is upheld and the appeal is rejected on the merit of the case”.
Earlier, the counsel for the applicant stated in its customs appeal that it has imported contain wire and filed good declaration at the rate of US$0.75/kg, however, during the examination, customs authorities alleged that importer has mis-declared the description in terms of PCT Heading, the images showed that wire was actually enameled wire and classified under PCT Heading 8544.1900 25% customs duty instead of 20%, customs department also alleged that the importer has deliberately mis-declared the description.
Citing Additional Collector of Customs (Adjudication-I) and the Collector of Customs Customs Collectorate Appraisement West as respondents, applicant had pleaded the Tribunal may declare that act of the customs department is illegal, mala fide and arbitrary and also restrain them from taking any coercive measures against it.
