C.A. No.2567/LB of 2001, decided on 8th March, 2002. Versus C.A. No.2567/LB of 2001, decided on 8th March, 2002.

MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).‑‑‑ This appeal is directed against the Order in Original No.18 of 2001, dated 21‑8‑2001 (dispatched on 1‑9‑2001) passed by the learned Additional Collector, Customs (HQ), Nabha Road, Lahore whereby the appellant has been imposed a penalty equal to 30% of the assessable value of the goods which were released on payment of duty and taxes as the same were found to be classifiable under PCT Heading 5911.9010. The consignment consisted of 100% Synthetic Dryer Screens/Conventional Wovem Dryer Screens valuing Rs.7,37,221 imported from India which did not figure in the list notified for importation from India.

2. During the course of arguments on 25‑2‑2002 learned counsel for the appellant relied on an Order‑in‑Original No.4 of 2001, dated 8‑5‑2001 passed by the learned Additional Collector, Customs (HQ). Lahore whereby similar goods imported from India were allowed to be released on payment of 10% surcharge on the invoice value in addition to duties and taxes leviable thereon. This Order‑in‑Original was passed in view of letter No.1(29) of 2001‑R.O. (Imp), dated 10‑4‑2001 issued by Research Officer (Imports), Ministry of Commerce, Islamabad which was forwarded by the C.B.R. through its Secretary (Tariff‑II) vide letter No.1/1/Mach/Misc/2001, dated 30‑4‑2001. The learned counsel for the appellant requested that the instant appeal may be disposed of in terms of the Order‑in‑Original No.4 produced by him in Court. A copy of the said Order‑in‑Original was placed on record and another copy was handed over to the learned D.R. who examined the same in Court and agreed that since the aforementioned Order‑in‑Original was based on a letter issued by the Ministry of Commerce, therefore, the same may be followed and the instant appeal may be disposed of.

4. Keeping in view the Order‑in‑Original No.4 placed on record by the learned counsel for the appellant and also considering the agreement of the two sides for disposal of the instant appeal in terms of the Order‑in‑Original No.4 of 2001, we direct that the appellant will pay 10% surcharge at the invoice value instead of penalty equal to 30% of the assessable value of the goods. With the aforesaid modification, the appeal stands disposed of.

C.M.A./716/Tax (Trib.) Order accordingly.