' MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).--- This appeal is directed against Order-in-Original No,CUS 59 of 2001, dated 19-6-2001 passed by the Collector of Customs (Adjudication), Lahore. By this order, the learned Adjudicating Officer has ordered confiscation of a consignment of BOPP Film/Metallised Polyester Film imported by Messrs Gatron Trading Establishment, Lahore (appellant No,1) vide bill of entry No,HE-3579, dated 10-5-2001 giving them option to redeem the same on payment of fine equivalent to 100% of the duty and taxes attempted to be evaded besides penalty of Rs,1,00,000 on appellant No,1 and Messrs Mubarik Linkers, Custom Clearing Agents, Lahore (appellant No,2) each.
2. Briefly stated, the facts of the case are that appellant No,1 imported a consignment declared as "BOPP Film of PCT Heading No,3920.2012 in 24 Pallets valuing US $ 17769.50 and sought its clearance vide BE No, HC 3579, dated 10-5-2001 through appellant No,2 at Customs Dry Port Mughalpura, Lahore. According to physical examination the consignment was found to contain 8 Pallets of BOPP Film valued at US$ 1 Kg. As declared, while 16 Pallets weighing 13,180 Kgs. Were found to contain Metallised Polyester Film of UAE origin falling under PCT Heading No, 3920.2013 valuing US$ 3.3 Kgs.
The value of the total consignment was accordingly enhanced from Rs,11,29,347 to Rs,28,84,114 involving differential amount of custom duty and taxes amounting Rs,12,39,918. The case was summarily adjudicated by the Collector (Adjudication), Lahore on the request of the appellants whereby the learned Adjudicating Officer ordered confiscation of the consignment giving the appellants option to redeem the same on payment of fine equivalent to duty and taxes attempted to be evaded under section 156(1), clauses (9) and (14) of the Customs Act, 1969 read with S.R.O.
1374(1)/98, dated 17-12-1998. A penalty of Rs,1,00,000 was also imposed on appellants Nos.1 and 2 each.
3. The appellants have challenged the aforesaid order mainly on the ground that the value applied by the Customs Authorities is without any evidence of factual import of identical goods of UAE origin. The learned counsel for the appellants further submitted that similar goods of different origin are being released by Karachi Custom House at a much lower value and in support of his contention placed on record a computer print of Karachi Custom House indicating value of similar goods at US$ 1.25 and 1.35 per Kg. The department was accordingly required to produce documentary evidence i,e, relevant bill of entry in support of the value applied by their Customs Authorities.
4. On 28-1-2002, the leaned D. R. Has placed on record photo copies of three bills of entry and photo copy of a computer print, which formed the basis of evidence resulting in passing of the impugned order determining the value of the consignment at US$ 3.3 per Kg. It has been observed that the computer print indicates the value of BOPP Film Metallised whereas in the bills of entry the examination report shows that the consignments imported thereunder were of "BOPP Film printed and cut to sizes". The learned D.R. Has conceded that on account of insufficient details in the computer print, the value was determined by the learned Adjudicating Officer without examining the original bills of entry.
5. We have heard the arguments put forth by both sides and examined the record. In view of the concession made by the learned D.R. That the value was determined only on the basis of computer print without examining the original bills of entry, we feel that the case needs A to be examined afresh by the learned Adjudicating Officer. The impugned order is, accordingly, set aside and the case is remanded to the learned Adjudicating Officer for a fresh decision according to law after hearing the parties and receiving the documents which they may like to produce.