KARACHI: The Customs Post Clearance Audit (PCA) has filed an appeal before a bench of the Customs Appellate Tribunal against Order-in-Original passed by Collector of Customs Adjudication Karachi clearing the M/s Getz Pharma from tax evasion of Rs 3.135 million.
The appeal has been filed under section 194 – A of the Customs Act, 1969 against OnO No 352/2015-16 dated 28.12.2015 passed by Collector Adjudication-I Karachi.
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According to brief facts of the case, M/s Getz Pharma (Private) Limited imported consignments of “Esomerprazole Pellets” under PCT Heading 2933.3990 through Customs Preventive, Custom House. And the importer had illegally availed the benefit of concessionary rate of customs duty and income tax under the aforesaid notification.
Hence, the importer M/s Getz Pharma violated the provisions of Section 32(1)(2) and (3-A) of the Customs Act, 1969, Sections 3(1), section 3, 6, 7 read with section 34 of Sales Tax Act 1990 and Income Tax Ordinance 2001 punishable under clauses (1), (9) and 14 of section 156(1) of the Customs Act, 1969 punishable under section 33(5) and section 7-A of the Sales Tax Act 1990 read with chapter X of the Sales Tax Special procedure Rules 2007 (special procedures for payment of sales tax by the importers ) and punishable under the relevant provisions of Income Tax Ordinance 2001.
In the appeal, the PCA has prayed that Appellate Tribunal may please set aside the impugned OnO No 352/2015-16 dated 28.12.2015 passed by Collector of Customs Adjudication-I, the aforementioned summary of the case may kindly be decided in affirmative under sub-section (5) of Section 196 of the Customs Act, 1969 and grant any other/or better relief as may be deemed appropriate in the circumstances of the case.
