THIS ORDER PASSED BY:

SYED TANVIR AHMED, MEMBER TECHNICAL III:--- The present appeal has been preferred against Order-in-Original No.751827 dated 20.03.2018 passed by the Collector of Customs (Adjudication), Karachi. 2. Briefly, facts of the case are that M/s. Diamond Fabrics electronically filed Goods Declaration No.KAPE-HC-31144 dated 12.08.2017 and declared to contain Polyester Printed Fabric for Bed Sheet in Assorted Color and Design (Semi Finished) under PCT heading 5407.5400 at declared value of US $ 67682/-. The importer determined his liability of payment of applicable duties and taxes in terms of section 79(1) of the Customs Act, 1969. On 1st examination of GD KAPE-HC-31144-12-08-2017 the declared Polyester bed sheet fabric found woven furnishing fabric for sofa and curtains printed qty 671 rolls net weight 25610 kgs. On 2nd examination of said GD the declared goods were found Polyester Woven Furnishing Fabric for Sofa and Curtain (can have multiple uses) assorted color and designed net weight 2520...