ISLAMABAD: Collector Customs Adjudication Dr Akhtar Hussain has ordered M/s Aizaz and Company Peshawar to pay duty and taxes to the tune of Rs 2.92 million evaded on the import of Sensodyne toothpaste.
He further ordered the company to pay a penalty of Rs 200,000 for mis-declaring the value and committing an offense defined in Section 32 of the Customs Act 1969.
According to the details, M/s Aizaz & Company imported Close Up and Sensodyne toothpaste and pleaded the position before the Customs authority that the imported goods/ tooth paste were of China origin not any other origin and pay the duty and taxes on Synsodyne @ $1.20kg. The Deputy Collector R&D Peshawar did not agree the contention of the importer and argued before the collector Adjudication that it was correct that the goods were imported shipped from China. However it was very clear from the uploaded images of the imported goods and the examination report of the examining officer that the goods were of UK and Egypt origin and not of China origin.
This fact had been admitted by the importer when the consignment was re-opened on the basis of specific information regarding under valuation of imported goods after the goods declaration (GD) was out of charge, the importer deposited the short paid amount leviable accepting the valuation ruling no 590/2013. Importer did not pay amount payable on Synsodyne toothpaste.
In judgment Collector Adjudication has said the declaration of imported goods value @$1.20/kg was not correct because the importer could not provide any material to justify this value. M/s Aizaz & Company cleared the goods by mis-declaring their value. The imported goods were correctly assessable @$ 3.73/kg under the valuation ruling no590/2013 dated 30-09-2013. This is also supported by the fact that the importer deposited the differential amount payable on Close Up toothpaste on the basis of above valuation ruling.
Synsodyne tooth paste too was assessable @$ 3.73/kg under the above valuation ruling, but later on, vide corrigendum issued on 14-10-2013 Sensodyne toothpaste was deleted from the exclusion given in the above valuation ruling. Synsodyne toothpaste was also assessable at the same value of $ 3.73/kg. The charge of mis-declaration stands established.
