ORDER

MUHAMMAD ARIF MOTON, MEMBER (JUDICIAL-II).-This order will dispose of Customs Appeal No.K-118/2009, filed by the appellant against Order-in-Appeals Nos. 847-848 of 2007, dated 15-1-2008 passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Karachi.2. Brief facts of the case are that the appellant had imported a number of consignments of Dai-ichi Energy Saving Lamps, from China during November, 2005 to Feb 2006. The importers opted for the electronic clearance of the goods in terms of section 79(1) of the Customs Act, 1969, and filed their Goods Declaration (GD) for clearance of the same as per their declaration. The declaration and self assessment made by the importers was checked in terms of section 80 of the Customs Act, 1969, in the light of customs value data of identical/similar imports and found that the above named importer had imported the goods at suppressed value. Further considering the facts that the importers failed to provide the detailed particulars...