Mis declared Pakistani Origin attracts 200 percent duty

Bright Metals had imported brass scrap through ten Bills of Entry, declaring the goods as originating from UAE and paying duty at the normal rate. 

Investigation revealed that the containers had moved from Karachi to Jebel Ali without the goods being unloaded or the seals changed, establishing Pakistan as the true origin. 

CESTAT found that the evidence, including matching container and seal numbers and statements recorded during investigation, supported the finding of misdeclaration. Since Notification No. 05/2019-Customs prescribed 200% BCD for goods originating in or exported from Pakistan, the differential duty and consequential penalties were upheld.