KARACHI: The Customs Appellate Tribunal Karachi has rejected an appeal filed by M/s Young Min Traders, Karachi challenging imposition of fine and penalty by adjudication authority.
Syed Tanvir Ahmed, Member Technical-III Karachi, has announced verdict, observing that: “The fine and penalty has correctly been imposed by the adjudication authority, therefore, I find no reason to interfere in the finding of the adjudicating authority whose order is upheld and the appeal is rejected on merits of the case.”
Earlier, counsel for the applicant stated that the petitioner filed goods declaration containing gents shirting fabric (100,000 meter), gents textile suiting fabric (40,000 meter) and cotton lining fabric (46,000 meter) at total invoice value of $531.00 which was selected for scrutiny. In the light of examination report, the customs authorities revealed that the applicant declared the item as gents textile but the same was found as polyester gents suiting fabrics in assorted colours and made in England weighing 1012/kg. The other was declared as cotton lining fabric but found as polyester dyed ladies shirting worth $7.8157/kg & $ 7.8157/kg instead of declared value of $1.61/kg & $3.12/kg, respectively.
According to the applicant, customs authorities also alleged that the declared that value of China origin was on the lower side and the goods pertaining to Taiwan origin were assessed at higher values, therefore a show cause notice was issued to the applicant. Being aggrieved it filed appeals before concerned authorities which were rejected without considering facts and law.
Citing Collector of Customs, Appeals and Assistant Collector of Customs, Customs House Karachi as respondents, applicant pleaded the court may set aside impugned verdicts of concerned authorities.
