KARACHI: Customs Appeals Collector Dr Zulfiqar Ahmad Malik has set aside the Model Customs Collectorate Appraisement-West’s re-assessment order against M/s Jazee International, Karachi.
As per details, the appellant imported a consignment of “assorted pistons” from Japan and filed GD No KAPW-HC-88084-18-11-2015 under PCT heading 8409.9910 at the rate of unit price $1.1700 per kilogram. The impugned goods were assessed at the rate of unit price $5.5000 per kg.
The appellant showed dissatisfaction over the re-assessment order and filed an appeal before the Collectorate of Customs Appeals on the grounds that the appellant has not violated any of the provisions of the Customs Act, 1969 and Sales Tax Act, 1990 and rules issued there under. However, the Appraisement-West alleged that the imported goods were mis-declared in wake of the value of the imported goods, without considering the bank transaction, value without any documentary evidence and assessed the imported goods on enhanced value, without any evidence and without issuing a show cause notice and without mentioning the proper value under Section 25 of the Customs Act, 1969.
The appellant said that the custom authorities without call the any documents and evidence and conducted the process of re-assessment on the basis of assumptions or presumptions, adding that it is illegal and against the law.
The appellant asserted that no any mis-declaration was made in terms of Section 32(1) (2) or fiscal fraud in terms of Section 32(A) as neither any false statement was submitted nor any document submitted was incorrect in material particular.
Zulfiqar Ahmad Malik said in its verdict that “I have examined the facts of the case and have gone through the record besides considering the verbal and written arguments of the both parties and after completion of an arbitrary, accordingly the re-assessment in respect of the goods declarations through view message is set aside.”
