ORDER

MUHAMMAD ARIF MOTON (MEMBER JUDICIAL).-This order will dispose off Customs Appeal No. K-630 of 2009 filed by the appellant against Order-in-Appeal No. 2027 of 2009, dated 29-9-2009 passed by the Collector of Customs (Appeals) Karachi.2. Brief facts of the case are that the appellant electronically filed Good Declaration declared to contain Waste Scrap of Brass at total invoice value of US$. 57,600. The exporter determined his liability for payment of regulatory duty as zero (0%) and sought electronic clearance under section 131(1) of the Customs Act, 1969, through self-assessment under PCT heading under automated system of PaCCS automated procedure. The goods were allowed entry in port area for loading. However, the said GD was marked for checking/examination by the automated Export Risk Management System. The checking reveals that the exporter has deliberately made wrong self-assessment and made deliberate mis-statement and it has been found that "Waste of alloy of Copper & Zinc"....