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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: PAK INTERNATIONAL VS Respondent: DEPUTY COLLECTOR OF CUSTOMSHonorable Justice Muhammad Nazim SaleemNadeem Ahmed Mirza and Mirza Abeer,Abdul Rasheed
2019 P T D (Trib.) 834 [Custom Appellate Tribunal] Before Muhammad Nazim Saleem, Member Technical-II Messrs PAK INTERNATIONAL Versus DEPUTY COLLECTOR OF CUSTOMS and another Customs Appeal No. K-1073 of 2016, decided on 3rd November, 2017.
Customs Act (IV of 1969)---
----Ss. 25, 32 & 79---Mis-declaration---Declaration of home consumed goods under self-assessment system in terms of S.79 of the Customs Act, 1969---Said declaration was processed under first appraisement system; goods were re-assessed in presence of staff of Collectorate's Intelligence Unit---In view of variation in both the examination reports, goods were re-examined in the presence of Additional Collector of Customs---Facts on record depicted that the importer, had willfully and deliberately mis-declared the description and PCT heading; some undeclared items were also detected; besides, excess weight of goods was found in order to evade payment of duty and taxes---Adjudicating official vide order-in-original, held that the charges against the importer were established---Stance taken by the importer was that it was a case of "Tripple Jeopardy" as department had thrice examined his consignment and thrice assessed the same customs duty and taxes; that consignment was allowed "out of charge" by the customs authorities, but after that authorities blocked the consignment by instructing the Terminal Incharge of the Port; that goods having been allowed "out of charge" by the Customs Officers, it was a past and closed transaction; that department was not legally authorized to re-examine the consignment and re-assess the same to duty and taxes and that only option left with the department was to file appeal against the assessment order---Validity---Consignment, though was allowed "out of charge" but it had not left the port premises due to the reason that the customs authorities had put the consignment under 'hold' in the automated system of 'WeBOC'---On the issue of mis-declaration of weight, the importer had not been able to putforth any convincing ground in the defence---Final examination having been carried out under the personal supervision of a senior officer of Customs, no ground existed at all to cast any doubt on the intention of the said officer---Provisions of Customs Act, 1969, were unambiguously applicable for collection, payment and recovery of short levied/short paid amount of sales tax---Customs Officers, were fully competent to, not only collect sales tax at import stage, but also to make recovery of the short-levied/short-paid amount and were also competent to invoke relevant provision of the Sales Tax Act, 1990 and Income Tax Ordinance, 2001---No ground existed to interfere with the impugned order-in-original, same was held to be a lawful order.
[Case law referred].
Nadeem Ahmed Mirza and Mirza Abeer for Appellant.
Abdul Rasheed, Principal Appraiser for Respondents.
Date of hearing: 11th July, 2017.
JUDGMENT
MUHAMMAD NAZIM SALEEM, MEMBER TECHNICAL-II.---This judgment disposes of Customs Appeal No.K-1073 of 2016 filed by the Appellant against Order-in-Original No.491868 dated 08.03.2016, passed by the Additional Collector of Customs (Adjudication-I), Custom House, Karachi.
2. Brief facts of the case as reported in the order-in-original, are that the Appellant/Importer Messrs Pak International (NTN:0690982), imported a consignment vide IGM No.550/2015 dated 13.11.2015 Index No.117. The Appellant/importer filed home consumption G.D. No.KPPI-HC-26381 dated 17.11.2015 under self-assessment system in terms of section 79(1) of the Customs Act, 1969 by declaring the goods as follows:-- i. CADBURY CHOCOLATE 180 and 185 GM (66 CTNS), Qty:101.79 Kg
ii. CADBURY CHOCOLATE ABOVE 300 GM (80 CTNS), Qty: 159.24Kg
iii. TOBLERONE CHOCOLATE (22 CTNS), Qty: 33 Kg
iv. LOW SUGAR ASSORTED (132 CTNS), Qty: 28.80 Kg
v. WHISKAS CAT FOOD (1,330 CTNS), Qty: 4,422.24 Kg
vi. BABY WIPES ASSORTED (608 CTNS), 760.32 Kg
vii. SANITARY PADS (42 CTNS), Qty: 25.20 Kg
viii. SHOE POLISH (116 CTNS), Qty: 34.80 Kg
ix. BABY OIL (240 CTNS), Qty: 288 Kg
x. CHERRY FAVOURED DRINK (26 CTNS), Qty 39 Kg
xi. CANDY ASSORTED (624 CTNS), Qty: 1,322.122 Kg
xii. BISCUIT ASSORTED (406 CTNS), Qty: 902.30 Kg
xiii. CEREAL ASSORTED (238 CTNS, Qty: 501.60 Kg
xiv. GREEN WATER (190 CTNS), Qty: 1564.20 L
xv. COKE DRINK (40 CTNS). Qty: 316.80 Kg
xvi. FLAVOURED MILK (112 CTNS), Qty: 504 Kg
xvii. CHOCO SPREAD (20 CTNS), Qty: 48 Kg
xviii. HELLMMAYONAISE (93 CTNS), Qty: 186 Kg
xix. TOMATO KETCHUP (72 CTNS), Qty. 246.24 Kg
xx. HEINZ S/CREAM (100 CTNS), Qty: 138 Kg
xxi. RAGU SAUCE (56 CTNS), Qty: 168 Kg
xxii. BABY FOOD (351 CTNS), Qty: 263.25 Kg
xxiii. BABY MILK (91 CTNS), Qty: 491.40 Kg
xxiv. CHOCOLATE ASSORTED (422 CTNS), Qty: 617.10 Kg
xxv. TOOTH PASTE ASSORTED (175 CTNS), Qty: 261 Kg
xxvi. MIWASH ASSORTED (364 CTNS), Qty. 897.60 Kg
xxvii. BODY WASH ASSORTED (240 CTNS), Qty: 360 Kg
xxviii. CREAM AND LOTION ASSORTED (772 CTNS), Qty: 1,022.052 Kg
3. The GD was processed under 1st Appraisement system and upon examination, the shed staff reported as follows:--
EXAMINED THE GOODS ON THE BASIS OF G.D RETRIVED FROM SYSTEM. DESCRIPTION OF GOODS. (1) CADBURY CHOCOLATE. (I) CADBURY MILK CHOCOLATE TRAY 180 GM X 8 TRAY X 36 CTN = 51.84 KGS. (II) CAD HEROES CHOCOLATE 185 GM X 9 TRAY X 30 CTN = 49.95 KGS. (2) CADBURY CHOCOLATE ABOVE 300 GRAMS. (I) CADBURY CHOCOLATE 360 GM X 6 PACK X 20 CTN = 43.20 KGS. (II) CADBURY HEROES CHOCOLATE 323 GM X 6 TRAY X 40 CTN = 77.52 KGS. (III) CADBURY ROSES CHOCOLATE 321 GM X 6 TRAY X 20 CTN = 38.52 KGS. (3) TOBLERONE CHOCOLATE BAR 60 GM X 25 PCS X 22 CTN = 33.00 KGS. (4) LOW SUGAR ASSORTED. (I) RED LOW SUGAR CANDRELA 10 GM X 12 PACK X 78 CTN = 9.36 KGS. (II) SPLEN LOW SUGAR 60 GM X 6 PACK X 54 CTN = 19.44 KGS. (5) WHISKAS CAT FOOD. (I) WHISKAS CAT FOOD DRY 340 GM X 6 BOXES X 224 CTN = 456.96 KGS. (II) WHISKAS CAT FOOD 85 GM X 28 POUCH X 120 CTN = 285.60 KGS. (III) WHISKAS CAT FOOD 100 GM X 24 POUCH X 410 CTN = 984.00 KGS (IV) WHISKAS CAT FOOD 390 GM X 12 POUCH X 576 CTN = 2695.68 KGS. (6) BABY WIPES ASSORTED. (I) HUGG BABY WIPES 120 GM X 10 PACK X 480 CTN = 576.00 KGS. PAMPER BABY WIPES 120 GM X 12 POUCH X 128 CTN = 184.32 KGS. (7) SANITARY LADIES PADS 50 GM X 12 PACK X 42 CTN = 25.20 KGS (8) CHERRY BLOSOM SHOE POLISH SHINE 50 GM X 6 PACK X 116 CTN = 34.80 KGS. (9) BABY OIL 300 ML X 6 BOTTLE X 240 CTN = 432.00 KGS. (10) CHERRY DRINK VIMTO FIZZY 250 ML X 6 BOTTLE X 26 CTN = 39.00 KGS. (11) CANDY ASSORTED. (I) FROZEN CHOCOLATE 68 GM X 24 BAG X 30 CTN = 48.96 KGS. (II) FROZEN CHOCOLATE 70 GM X 15 PCS X 25 CTN = 26.25 KGS. (III) MINSTRELS CANDY 105 GM X 16 PACK X 80 CTN = 134.40 KGS. (IV) SMARTIES CANDY 152 GM X 12 BOXES X 48 CTN = 87.55 KGS. (V) ASHLEY MINT 200 GM X 24 BOXES X 30 CTN = 144.00 KGS. (VI) ECLAIRS CHOCALATE 166 GM X 10 BAG X 166 CTN = 275.56 KGS. (VII) CHUPS CANDY STICK 140 GM X 24 STICK X 30 CTN = 100.80 KGS. (VIII) CHUPS CANDY STICK 150 GM X 24 STICK X 30 CTN = 108.00 KGS. (IX) WERTHERS CHOCOLATE 100 GM X 15 BAG X 40 CTN = 60.00 KGS. (X) WERTHER CHOCOLATE 135 GM X 15 BAG X 40 CTN = 81.00 KGS. (XI) WERTHERS CHOCOLATE 137 GM X 24 BAG X 105 CTN = 345.2400 KGS. (12) BISCUIT ASSORTED. (I) TIMEOUT WAFER BISCUIT 120 GM X 12 PACK X 50 CTN = 72.00 KGS. (II) RITTER CHOCOLATE BISCUIT 100 GM X 5 PACK X 160 CTN = 80.00 KGS. (III) MILK BISCUIT 300 GM X 12 PCS X 75 CTN = 270.00 KGS. (IV) GULLON/SHORTIES BISCUIT 125 GM X 12 PACK X 9 CTN = 13.50 KGS. (V) GULLON/SUGAR FREE BISCUIT 210 GM X 12 PACK X 30 CTN = 75.60 KGS. (VI) GULLON/ SUGAR FREE BISCUIT 400 GM X 15 PACK X 4040 CTN = 240.00 KGS. (VII) DIGESTIVE BISCUIT 300 GM X 12 TUBE X 42 CTN = 151.20 KGS (13) CEREAL ASSOTED. (I) COCO B CEREAL 295 GM X 5 BOXES X 60 CTN = 88.50 KGS (II) COCO B/CEREAL 220 GM X 10 BAG X 11 CTN = 24.20 KGS (III) LOOPS B/CEREAL 240 GM X 10 PACK X 36 CTN = 86.40 KGS (IV) HONEY B/CEREAL 250 GM X 10 BAG X 31 CTN = 77.50 KGS (V) NESTLE COOKIES CEREAL 375 GM X 6 BOXES X 100 CTN = 225 KGS (14) GREEN WATER. (I) GREEN WATER PERRIER MINERAL WATER 330 ML X 24 TIN X 135 CTN = 1069.20 KGS (II) GREEN WATER PERRIER MINERAL WATER 750 ML X 12 TIN X 55 CTN = 495.00 KGS NOT FOUND (15) COKE DRINK. (I) COKE SOFT DRINK CAN 330 ML X 24 CAN X 40 CTN = 316.80 KGS (16) FLAVOURED MILK/ GLAXY SMOOTH MILK 750 ML X 6 BOTTLE X 112 CTN = 504.00 KGS (17) CHOCO CHOCOLATE SPREAD 400 GM X 6 JAR X 20 CTN = 48.00 KGS (18) HELLM MAYONNAISE 250 ML X 8 BOTTLE X 93 CTN = 186.00 KGS (19) TOMATO KETCHUP 342 GM X 10 BOTTLE X 72 CTN = 246.24 KGS (20) HEINZ SALAD CREAM 460 GM X 3 BOTTLE X 100 CTN = 138.00 KGS (21) RAGULINO SAUCE 500 GM X 6 JAR X 56 CTN = 168.00 KGS (22) BABY FOOD COW AND GATE 125 GM X 6 PACK X 351 CTN = 263.25 KGS (23) BABY MILK SMA TOLDER MILK 900 ML X 6 JAR X 91 CTN = 491.40 KGS (24) CHOCOLATE ASSORTED (I) BOURNVILLE CHOCOLATE 100 GM X 18 PACK X 50 CTN = 90.00 KGS (II) TWIRL CHOCOLATE 102 GM X 12 PACK X 160 CTN = 195.84 KGS (III) CARAMEL CHOCOLATE 117 GM X 15 PACK X 52 CTN = 91.26 KGS (IV) NESTLE CHOCOLATE BAR 100 GM X 15 PACK X 40 CTN = 60.00 KGS (V) LIFESTYLE CHOCOLATE BAR 100 GM X 15 BAR X 120 CTN = 180.00 KGS (25) TOOTH PASTE ASSORTED (I) AQUA TOOTH PASTE 100 ML X 12 TUBE X 90 CTN = 108.00 KGS (II) ORIGINAL TOOTH PASTE 75 ML X 12 TUBE X 45 CTN = 40.50 KGS (III) SIGNAL TOOTH PASTE 75 ML X 24 TUBE X 40 CTN = 72.00 KGS (26) MOUTH WASH ASSORTED (I) PLAX M/WASH 250 ML X 6 BOTTLE X 104 CTN = 156.00 KGS (II) ORIGINAL MOUTH /WASH 250 ML X 6 BOTTLE X 52 CTN = 78.00 KGS (III) ORIGINAL MOUTH /WASH 500 ML X 6 BOTTLE X 72 CTN = 216.00 KGS (IV) ORAL SENSITIVE MOUTH WASH 300 ML X 12 BOTTLE X 66 CTN = 237.60 KGS (V) ORAL MOUTH WASH 500 ML X 6 BOTTLE X 70 CTN = 210.00 KGS (27) SOFT BODY WASH SHOWER CREAM 250 ML X 6 PACK X 240 CTN = 360.00 KGS (28) CREAM AND LOTION ASSORTED (I) DOVE HAND CREAM 75 ML X 6 PACK X 90 CTN = 40.50 KGS (II) MOISTURE LOTION 250 ML X 12 PACK X 49 CTN = 147.00 KGS (III) JOHNSON BABY LOTION 500 ML X 6 BOTTLE X 90 CTN = 270.00 KGS (IV) VESLIAN INTENSIVE LOTION 200 ML X 6 PACK X 178 CTN = 213.60 KGS (V) VESLIAN INTENSIVE LOTION COCA RADIANT BODY LOTION 400 ML X 6 PACK X 142 CTN = 340.80 KGS (VI) MULTI CREAM 4.5 GM X 12 PACK X 153 CTN = 8.26 KGS (VII) MULTI CREAM 4.5 GM X 6 PACK X 70 CTN = 1.89 KGS.BRANDS: CADBURY, TOBLERONE, CANDLE, SMARTIES, FROZEN, CHERRY, MINSTRELSNESTLEANDAQUA, ETC. I/OU.S.A, SPAIN U.K, ITALY,TURKEY, BELGIUM, E.U. ETC. SHELF LIFE CONFORMED MORE THAN 50% OF ALL ITEMS. CHECKED WEIGHT 100% VIDE QICT WEIGHT SLIP NO 2947371 DATED 18/11/2015 AND FOUND WEIGHT 21060 KGS. GROUP TO CHECK PCT, VALUE AND ALL OTHER ASPECTS. IMAGES ARE ATTACHED/WEIGHT SLIP ALSO SCAN AND ATTACHED WITH REPORT.
4. Information was received that some importers are mis-declaring the description, PCT heading and quantity of chocolates and candy items. Therefore, the goods were re-examined on 02.12.2015 in presence of staff of Collectorate's Intelligence Unit. Second Examination Report is as under:--
RE-EXAMINED IN ASSOCIATION WITH C.I.U. AND THE REPORT PROVIDED IS AS UNDER: 1). CHOCOLATE MILK TRAY, 08 PCS / CTN X 180 GRM EACH X 36 CTNS, WEIGHT WITHOUT PACKING 51.84 KGS, WEIGHT WITH PACKING 57.6 KGS, BRAND: CADBURY, I/O: U.K. EXP.DT: 18.05.2016. 2). HEROES CHOCOLATE 90 PCS / CTN X 185 GRM EACH X 30 CTNS, WEIGHT WITHOUT PACKING 49.95 KGS, WEIGHT WITH PACKING 54 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 31.03.2016. 3). CHOCOLATE MILK TRAY 06 PCS / CTN X 360 GRM EACH X 20 CTNS, WEIGHT WITHOUT PACKING 43.2 KGS, WEIGHT PACKING 60 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 27.03.2016. 4). HEROES CHOCOLATE 06 PCS / CTN X 323 GRMS X 40 CTNS, WEIGHT WITHOUT PACKING 77.52 KGS WEIGHT WITH PACKING 92 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 31.03.2016. 5). CHOCOLATE (SWISS MILK) CHOCOLATE WITH HONEY AND ALMOND 25 PCS / CTN X 60 GRM X 22 CTNS WEIGHT WITHOUT PACKING 33 KGS, WEIGHT WITH PACKING 37.4 KGS, BRAND: TOBLECONE, I/O: SWITZERLAND, EXP.DT: 13.07.2016. 6). SUGAR FREE TABLETS (105 TABLETS) 12 PACK / CTN X 8.93 GRM X 78 CTNS, WEIGHT WITHOUT PACKING 8.36 KGS, WEIGHT WITH PACKING 31.2 KGS, BRAND: CANDERAL, I/O: U.K, EXP. DT: 05.01.2018. 7). SUGAR ALTERNATIVE GRANULATED 06 PCS / CTN X 60 GRM EACH X 54 CTNS, WEIGHT WITHOUT PACKING 19.44 KGS, WEIGHT WITH PACKING 37.8 KGS, BRAND: SPLENDA, EXP.DT: 03.01.2018. 8). COMPLETE PET FOOD FOR ADULT CATS WITH TROUT IN JELLY (TIN PACK), 12 TINS / CTN X 390 GRM EACH X 576 CTNS WEIGHT WITHOUT PACKING 2695.68 KGS WEIGHT WITH PACKING 3052.6 KGS, BRAND: WHISCAS, I/O: U.K, EXP.DT: 01.07.2017. 9). COMPLETE PET FOOD FOR ADULT CATS WITH BEEF, 06 PCS / CTN X 340 GRM EACH X 224 CTN WEIGHT WITHOUT PACKING 456.96 KGS, WEIGHT WITH PACKING 537.6 KGS, BRAND: WHISCAS, I/O: U.K, EXP.DT: 04.08.2016. 10). COMPLETE PET FOOD FOR ADULT CATS WITH TUNA COMPOSITION, 24 PCS / CTN X 100 GRM EACH X 410 CTNS WEIGHT WITHOUT PACKING 984 KGS, WEIGHT WITH PACKING 1025 KGA, BRAND: WHISCAS, I/O: U.K, EXP.DT: 14.08.2017. 11). COMPLETE PET FOOD FOR ADULT CATS WITH STEAMED AND SALUROM, 28 PCS / CTN X 85 GRM EACH X 120 CTNS, WEIGHT WITHOUT PACKING 285.6 KGS WEIGHT WITH PACKING 324 KGS, BRAND: WHISCAS, I/O: U.K, EXP.DT: 10.08.2017. 12). BABY WIPES 16.1 CM X 17.5 CM SENSITIVE, 12 PCS / CTN X 477 GRM EACH X 128 CTNS, WEIGHT WITHOUT PACKING 732.67 KGS, WEIGHT WITH PACKING 768 KGS, BRAND: PAMPERS, I/O: GERMANY, P.DT: 21.02.2015, EXP.DT: 20.08.2017. 13). BABY WIPES 16.1 CM X 17.5 (56 PCS / PACKET), 10 PKT / CTN X 320 GRM EACH X 480 CTNS, WEIGHT WITHOUT PACKING 1536 KGS, WEIGHT WITH PACKING 1680 KGS, BRAND: HUGGIES, I/O: U.K, EXP.DT: 3.2018. 14). SANITARY PADS (LINE) 35 NORMAL, 12 PCS / CTN X 81 GRM EACH X 42 CTNS, WEIGHT WITHOUT PACKING 40.82 KGS, WEITH WITH PACKING 50.4 KGS, BRAND: KATEX, I/O: U.K. 15). HANDY SHINE INSTANT SHOE SHINEE, 06 PCS / CTN X 35 GRM EACH X 116 CTNS, WEIGHT WITHOUT PACKING 24.36 KGS. WEIGHT WITH PACKING 27.84 KGS. BRAND: CHERRY BLOSSOM, I/O: TURKEY 16). JOHNSON BABY OIL 06 BOTTLE / CTN X 300 ML EACH X 240 CTNS, WEIGHT WITHOUT PACKING 432 KGS, WEIGHT WITH PACKING 576 KGS, BRAND: JOHNSON AND JOHNSON, I/O: TURKEY. 17) FIZZY MIXED FRUIT JUICE DRINK 24 PCS / CTN X 250 GRM EACH X 26 CTSN, WEITH WITHOUT PACKING 156 KGS, WEIGHT WITH PACKING 195 KGS, BRAND: VINTO, I/O: U.K, EXP.DT: 05.01.2016. 18). CHOCOLATE OLAFS 24 PCS / CTN X 68 GRM X 30 CTNS, WEIGHT WITHOUT PACKING 48.96 GKS, WEIGHT WITH PACKING 57 KGS, BRAND: DISNEY, I/O: U.K, EXP.DT. 01.08.2016. 19). MINSTREL (CHOCOLATE CAPTURED IN CRISPY SHELLS) 16 PCS / CTN X 105 GRM X 80 CTNS, WEIGHT WITHOUT PACKING 134.4 KGS, WEIGHT WITH PACKING 152 KGS, BRAND: GALAXY, I/O: U.K, EXP.DT: 24.07.2016. 20). SMARTIES (MILKY CHOCOLATE IN CRISPY SUGAR SHELL (4 TUBE PCK), 12 PCS / CTN X 152 GRM EACH X 48 CTNS, WEIGHT WITHOUT PACKING 87.55 KGS, WEIGHT WITH PACKING 105.6 KGS, BRAND: NESTLE, I/O: U.K, EXP.DT: 04.01.2016. 21). MINT THINS (CHOCOLATE FLAVOUR THIN WITH A MINT TRUFFLE FILLING), 24 PCS / CTN X 200 GRM EACH X 30 CTNS, WEIGHT WITHOUT PACKING 144 KGS, WEIGHT WITH PACKING 168 KGS, BRAND: AISHLEY, I/O: U.K, EXP.DT: 30.09.2016. 22). ECLAIRS (MILK CHOCOLATE ENCASED IN A CHEWY CARAMEL, 10 PCS / CTN X 166 GRM EACH X 166 CTNS, WEIGHT WITHOUT PACKING 275.56 KGS, WEIGHT WITH PACKING 315.4 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 13.05.2016. 23). ASSORTED FLAVOUR MINI LOLLY POPS (25 PCS), 24 PCK / CTN X 150 GRM EACH X 30 CTNS, WEIGHT WITHOUT PACKING 108 KGS, WEIGHT WITH PACKING 141 KGS, BRAND: CHAPS, I/O: SPAIN, EXP.DT: 07.01.2016. 24). ASSORTED FLAVOUR MINI LOLLY POPS (14 PCS / PACK), 24 PCK/ CTN X 168 GRM EACH X 30 CTNS, WEIGHT WITHOUT PACKING 120.96 KGS, WEIGHT WITH PACKING 150 KGS, BRAND: CHAPS, I/O: 07.01.2018. 25). WERTHER ORIGINAL (CARAMEL FUDGE COVERED IN SMOOTH MILK CHOCOLATE), 15 PCS / CTN X 100 GRM X 40 CTNS. WEIGHT WITHOUT PACKING 60 KGS, WEIGHT WITH PACKING 76 KGS, BRAND: STORCH, I/O: GERMANY, EXP.DT: 05.01.2016. 26). WERTHER ORIGINAL (BUTTER CANDIES FILLED WITH SMOOTH CARAMEL CREAM), 24 PCS / CTN X 137.5 GRM EACH X 105 CTNS, WEIGHT WITHOUT PACKING 346.5 KGS, WEIGHT WITH PACKING 378 KGS, BRAND: STORCH, I/O: GERMANY, EXP.DT: 05.01.2016. 27). WERTHER ORIGINAL (CHEWY ECLAIRS CHOCO CREAM FILLED CHEWY TOFFIES), 15 PCS / CTN X 135 GRM EACH X 40 CTNS, WEIGHT WITHOUT PACKING 81 KGS, WEIGHT WITH PACKING 100 KGS, BRAND: STORCH, I/O: GERMANY, EXP.DT: 06.01.2016. 28). QUALITY CHOCOLATE SQUARED (MERZIPAN), 16 PCS/CTN X 500 GRM EACH X 10 CTNS, WEIGHT WITHOUT PACKING 80 KGS, WEIGHT WITH PACKING 80 KGS, BRAND: RITTER SPORT, I/O: GERMANY, EXP.DT: 11.06.2016. 29). SHORTIES (SHORT CAKE BISCUIT HALF COVERED WITH MILK CHOCOLATE) 12 PCS / CTN X 300 GRM EACH X 75 CTNS, WEIGHT WITHOUT PACKING 270 KGS, WEIGHT WITH PACKING 285 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 14.05.2016. 30). SUGAR FREE VANILA FALVOUR WAFER, 12 PCK / CTN X 210 GRM EACH X 30 CTNS, WEIGHT WITHOUT PACKING 75.6 KGS, WEIGHT WITH PACKING 84 KGS, BRAND: GULLON, I/O: SPAIN, EXP.DT: 07.05.2016. 31). SUGAR FREE DIGESTIVE BISCUITS, 15 PCK / CTN X 400 GRM EACH X 40 CTNS, WEIGHT WITHOUT PACKING 240 KGS, WEIGHT WITH PACKING 260 KGS, BRAND: GULLON, I/O: SPAIN P.DT: 15.05.2015, EXP.DT: 15.08.2016. 32). DIGESTIVE BISCUITS 12 PCK / CTN X 300 GRM EACH X 42 CTNS, WEIGHT WITHOUT PACKING 151.2 KGS, WEIGHT WITH PACKING 189 KGS, BRAND: MEVITIES, I/O: U.K, EXP.DT: 03.04.2016. 33). COCO POPS FREE SEED HEADS (CEREAL) 05 PCS / CTN X 295 GRM X 60 CTNS, WEIGHT WITHOUT PACKING 88.5 KGS, WEIGHT WITH PACKING 114 KGS, BRAND: KELLOGS, I/O: U.K, EXP.DT: 29.06.2016. 34). CRISPY CHOCOLATE MAIZE CEREAL JAMBOO, 10 PCS / CTN X 220 GRM EACH X 11 CTNS, WEIGHT WITHOUT PACKING 24.2 KGS, WEIGHT WITH PACKING 29.7 KGS, BRAND: KELLOGS, I/O: U.K, EXP.DT: 08.07.2016. 35). CRISPY CHOCOLATE WHEAT CEREAL, 10 PCS / CTN X 240 GRM EACH X 36 CTSN, WEIGHT WITHOUT PACKING 86.4 KGS, WEIGHT WITH PACKING 104.4 KGS, BRAND: KELLOGS, I/O: U.K, EXP.DT: 06.07.2016. 36). HONEY HOOPLA (MIXED WHOLE GRAIN CERAL LOOPS WITH HONEY), 10 PCS / CTN X 250 GRMS EACH X 31 CTNS, WEIGHT WITHOUT PACKING 77.5 KGS, WEIGHT WITH PACKING 89.9 KGS, BRAND: KELLOGS, I/O: U.K, EXP.DT: 10.07.2016. 37). COOKIES CRISP (COOKIE CEREAL), 06 PCS / CTN X 375 GRM EACH X 100 CTNS, WEIGHT WITHOUT PACKING 225 KGS, WEIGHT WITH PACKING 280 KGS, BRAND: NESTLE, I/O: U.K, EXP.DT: 06.01.2016. 38). NUTURAL MINERAL WATER FORTIFIED WITH GAS (CANS) 24 CANS / CTN X 330 GRM EACH X 135 CTNS, WEIGHT WITHOUT PACKING 1069.2 KGS, WEIGHT WITH PACKING 1134 KGS, BRAND: PERRIER, `I/O: EUROPE, EXP.DT: 07.07.2016. 39). SPARKLING SOFT DRINK WITH VEGETABLE EXTRACT (COKE), 24 CANS / CTN X 330 GRM EACH X 40 CTNS, WEIGHT WITHOUT PACKING 316.80 KGS, WEIGHT WITH PACKING 336 KGS, BRAND: COCA COLA, I/O: U.K, EXP.DT: 08.01.2016. 40). CHOCOLATE MILK DRINK, 06 PCS / CTN X 750 GRM EACH X 112 CTNS, WEIGHT WITHOUT PACKING 504 KGS, WEIGHT WITH PACKING 571.2 KGS, BRAND: GALAXY, I/O: NOT SHOWN, EXP.DT: 06.02.2016. 41). MILK CHOCOLATE SPREAD, 06 PCS / CTN X 400 GRM EACH X 20 CTNS, WEIGHT WITHOUT PACKING 48 KGS, WEIGHT WITH PACKING 76 KGS, BRAND: CADBURY, I/O: EUROPE, EXP.DT: 08.01.2016. 42). LIGHT MAYONAISE, 08 PCS / CTN X 250 GRM EACH X 93 CTNS, WEIGHT WITHOUT PACKING 186 KGS, WEIGHT WITH PACKING 223.2 KGS, BRAND: HELLMANNS, I/O: U.K, EXP.DT:07.01.2016. 43). TOMATO KETCHUP 10 PCS / CTN X 300 GRM EACH X 72 CTNS, WEIGHT WITHOUT PACKING 216 KGS, WEIGHT WITH PACKING 259.2 KGS, BRAND: HEINZ, I/O: U.K, EXP.DT: 01.08.2016. 44). SALAD CREAM ORIGINAL. 03 PCS / CTN X 460 GRM EACH X 100 CTNS, WEIGHT WITHOUT PACKING 138 KGS, WEIGHT WITH PACKING 160 KGS, BRAND: HEINZ, I/O: U.K, EXP.DT: 01.05.2016. 45). TRADITIONAL CHUNKY BOLOGNESE SAUCE, 06 BOTTLE / CTN X 500 GRM EACH X 56 CTNS, WEIGHT WITHOUT PACKING 168 KGS, WEIGHT WITH PACKING 240.8 KGS, BRAND: RAGULINE, I/O: HOLLAND, EXP.DT: 07.01.2017. 46). CREAMY PORRIAGE, 06 BOTTLE / CTN X 125 GRM EACH X 351 CTNS, WEIGHT WITHOUT PACKING 263.25 KGS, WEITH WITH PACKING 456.3 KGS, BRAND: COW AND GATE, I/O: NOT SHOWN, EXP.DT: 08.02.2017. 47). GROWING UP MILK, 06 PCS / CTN X 900 GRM EACH X 06 CTNS, WEIGHT WITHOUT PACKING 491.4 KGS, WEIGHT WITH PACKING 546 KGS, BRAND: COW AND GATE, I/O: EUROPE, EXP.DT: 05.11.2016. 48). BOURNVILLE CLASSIC DARY CHOCOLATE 18 PCS / CTN X 100 GRM EACH X 50 CTNS, WEIGHT WITHOUT PACKING 90 KGS, WEIGHT WITH PACKING 95 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 30.06.2016. 49). TWIST TWIN BAR CHOCOLATE, 12 PCS / CTN X 136 GRM EACH X 160 CTNS, WEIGHT WIHTOUT PACKING 261.12 KGS, WEIGHT WITH PACKING 288 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 29.07.2016. 50). DAIRY MILK CHOCOLATE, 15 PCS / CTN X 148 GRM EACH X 52 CTNS, WEIGHT 115.44 KGS, WEIGHT WITH PACKING 130 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 12.08.2016. 51). FRUIT AND NUT MILK CHOCOLATE, 15 PCS / CTN X 100 GRM EACH X 120 CTNS, WEIGHT WITHOUT PACKING 180 KGS, WEIGHT WITH PACKING 204 KGS, BRAND: LIFE STYLE, I/O: POLAND, EXP.DT: 15.07.2016. 52) WHITENING TOOTH PASTE, 12 PCS / CTN X 100 GRM EACH X 148 CTNS, WEIGHT WITHOUT PACKING 177.6 KGS, WEIGHT WITH PACKING 281.2 KGS, BRAND: AQUA FRESH, I/O: U.K, EXP.DT: 22.12.2017. 53). SMOOTH BUBBLY MILK CHOCOLATE, 15 PCS / CTN X 100 GRM EACH X 48 CTNS, WEIGHT WITHOUT PACKING 72 KGS, WEIGHT WITH PACKING 81.6 KGS, BRAND: NESTLE, I/O: U.K, EXP.DT: 05.01.2016. 54). FLOURIDE TOOTH PASTE, 12 PCS,/ CTN X 75 GRM EACH X 90 CTNS, WEIGHT WITHOUT PACKING 81 KGS, WEIGHT WITH PACKING 135 KGS, BRAND: SENSODYNE, I/O: U.K, EXP.DT: 05.05.2018. 55). ANTI TARTAR TOOTH PASTE, 24 PCS / CTN X 75 GRM EACH X 50 CTNS, WEIGHT WITHOUT PACKING 90 KGS, WEIGHT WITH PACKING 150 KGS, BRAND: SINGAL, I/O: U.K, 56). ROSES CHOCOLATE, 06 PCS / CTN X 321 GRM EACH X 20 CTNS, WEIGHT WITHOUT PACKING 38.52 KGS, WEIGHT WITH PACKING 48 KGS, BRAND: CADBURY, I/O: U.K, EXP.DT: 30.04.2016. 57). ANTI BACTERIAL MOUTH WASH, 06 BOTTLE / CTN X 250 ML EACH X 112 CTNS, WEIGHT WITHOUT PACKING 168 KGS, WEIGHT WITH PACKING 224 KGS, BRAND: COLGATE, I/O: U.K. 58). SENSITIVE MOUTH WASH, 12 BOTTLE / CTN X 300 ML EACH X 66 CTNS, WEIGHT WITHOUT PACKING 237.6 KGS, WEIGHT WITH PACKING 310.2 KGS, BRAND: ORAL-B, I/O: U.K. 59). MOUTH WASH, 06 BOTTLE / CTN X 500 ML EACH X 72 CTNS, WEIGHT WITHOUT PACKING 216 KGS, WEIGHT WITH PACKING 252 KGS, BRAND: LISTERICE, I/O: U.K. 60). MOUTH WASH FRESH MINT, 06 BOTTLE / CTN X 500 ML EACH X 70 CTNS, WEIGHT WITHOUT PACKING 210 KGS, WEIGHT WITH PACKING 245 KGS, BRAND: ORAL-B, I/O: U.K. 61). SHOWER CREAM, 06 PCS / CTN X 250 GRM EACH X 273 CTNS, WEIGHT WITHOUT PACKING 409.50 KGS, WEIGHT WITH PACKING 464.1 KGS, BRAND: NIVEA, I/O: GERMANY. 62). NOURSHING BODY LOTION, 12 PCS / CTN X 250 GRM EACH X 49 CTNS, WEIGHT WITHOUT PACKING 147 KGS, WEIGHT WITH PACKING 171.5 KGS, BRAND: DOVE, I/O: U.K. 63). ESSENTIAL MOISTURE LOTION, 06 PCS / CTN X 200 GRM EACH X 200 CTNS, WEIGHT WITHOUT PACKIGN 240 KGS, WEIGHT WITH PACKING 300 KGS, BRAND: VASELINE, I/O: U.K. 64). COCOA RADIANT BABY LOTION, 06 X 400 GRM EACH X 165 CTNS, WEIGHT WITHOUT PACKING 396 KGS, WEIGHT WITH PACKING 462 KGS, BRAND: VASELINE, I/O: U.K. 65). HYDRO CARE SP F15, 12 PCS / CTN X 4.8 GRM EACH X 153 CTNS, WEIGHT WITHOUT PACKING 8.81 KGS, WEIGHT WITH PACKING 550.8 KGS. BRAND. NIVEA, I/O: GERMANY. 66). LIP TREATS (LIP BALM), 06 PCS / CTN X 19.2 GRM EACH X 70 CTNS, WEIGHT WITHOUT PACKING 8.06 KGS, WEIGHT WITH PACKING 245 KGS, BRAND: NIVEA, I/O: NOT SHOWN. 67). BABY LOTION, 06 PCS / CTN X 500 GRM EACH X 90 CTNS, WEIGHT WITHOUT PACKING 270 KGS, WEIGHT WITH PACKING 333 KGS, BRAND: JOHNSON AND JOHNSON, I/O: U.K, 68). HAND CREAM, 06 PCS / CTN X 75 GRM EACH X 115 CTNS, WEIGHT WITHOUT PACKING 51.75 KGS, WEIGHT WITH PACKING 69 KGS, BRAND: DOVE, I/O: U.K. 69). MILK CHOCOLATE COVERED WAFER, 12 PACK / CTN X 96 GRM EACH X 50 CTN, WEIGHT WITHOU PACKING 57.6 KGS, WEIGHT WITH PACKING 75 KGS, BRAND: TIME OUT, I/O: U.K, EXP.DT: 07.01.2016.70). SUGAR FREE CHOCO CHIPS BISCUITS, 12 PKT / CTN X 125 GRM EACH X 09 CTNS, WEIGHT WITHOUT PACKING 13.5 KGS, WEIGHT WITH PACKING 18 KGS, BRAND: GULLON, I/O: SPAIN, EXP.DT: 07.01.2016 .. NOTE: DISCREPANCY FOUND: 1). BABY WIPES, DECLARED QTY: 760.32 KGS, DIFFERENCE 1688 KGS 2). FIZZY MIXED FRUIT JUICE DRINK, DECLARED QTY: 39 KGS, DIFFERENCE 117 KGS 3). TOOTH PASTE, DECLARED QTY: 261 KGS, DIFFERENCE 87.6 KGS 4). BODY WASH, DECLARED QTY: 360 KGS, DIFFERENCE 49.5 KGS 5). CREAMS AND LOTION, DECLARED QTY: 1022.5 KGS, DIFFERENCE 12.95 KGS 6). MINERAL WATER, DECLARED QTY: 1564.2 KGS, DIFFERENCE -495 KGS DIFFERENCE OF GRMMAGE OBSERVED 130.8 KGS. TOTAL DIFFERENCE BETWEEN DECLARED AND ASCERTAIN NET WEIGHT: 1590.8 KGS.
5. Due to variation in both Examination Reports, it was appropriate to probe the matter through senior level officer, therefore, goods were re-examined on 08.01.2013 in the presence of Additional Collector, Customs (Examination). The detailed Examination Report is as under:
RE-EXAMINED THE CONSIGNMENT IN PRESENCE OF ADDITIONAL COLLECTOR (EXAMINATION-PMBQ). DESCRIPTION WISE REPORT IS GIVEN AS UNDER:
01 Cadbury wheaties biscuits (milk chocolate, 300, gram net weight of each pack 12 rolls x01 ctn 306 gram per roll 50 180 Cadbury Eu 07-052016. 02 Cadbury shorties biscuits (milk chocolate 300 gram net weight of each pack 12 roll x01 ctn 306 gram 25 90 Cadbury Eu 14-05-2016. 03 Digestives biscuit 300 gram net weight of each pack…
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