ISLAMABAD: Collector Customs Adjudication Sadiqullah Khan directed M/s Pepsi Cola Pvt Ltd to pay Rs8.156 million into the government treasury after case of the prosecution stands established against the respondent.
According to details, it was reported by the Deputy Collector Customs (Import) Air Freight Unit (AFU) Islamabad that the staff of Directorate General Customs Audit & Petroleum Lahore during the course of audit observed that according to Section 25(6) of the Customs Act 1969 customs values of the imported goods should be the transaction value of similar goods sold for export to Pakistan and exported at or about the same time as the goods being valued.
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In spirit of order-in-origin (ONO), the respondent also challenged the issuance of corrigendum in the instant case and argued that corrigendum under section 206 of the Customs Act 1969 can only be issued for correction of clerical error in case of any decision or order passed by any officer of Customs or FBR, hence the corrigendum issued for correction of errors in the show-cause notice is illegal and have no lawful effect, thus requested for vacation of show-cause notice.
Issuing the judgment on said case, the collector Adjudication said that after going through the case details he was of the opinion that the contention of the respondent on the issuance of corrigendum is not correct, as any error or omission appearing in any customs document including show-cause notice and order can be rectified at any time under Section 206 of Customs Act.
The collector added that regarding the applicability of value of evidential GDs to the goods imported by the respondent, the stance of the respondent cannot be accepted due to the fact that as per section 25, transaction value of the identical goods will be considered for the purpose of assessment of duty taxes worked out on the basis of transaction value. He added that in view of said details case of the prosecution it stands established and the respondent are directed to pay the amount of Rs8.156 into account of government exchequers.
