THIS JUDGMENT DELIVERED BY:

JEHANZAIB WAHLAH, MEMBER JUDICIAL-III:---Through this order, I intend to dispose off Appeal No. K-939/2016 directed against the Order-in-Appeal No. 127/2016 dated 23.02.2016 passed by Collector of Customs (Appeals), Karachi.2. Briefly fact of the case are that the appellant imported a consignment of 10240 kgs of transparent plastic empty boxes with lid in assorted sizes @ US$ 0.80/kg, upon receipt of shipping documents appellant transmitted Goods Declaration (GD) under Section 79(1) of the Customs Act, 1969 and Rule 433 of Sub-Chapter III of Chapter XXI of the Customs Rules, 2001 and as per pre-requisite for availing the regime of Customs Computerized System deposited upfront duty and taxes vide cash No.C-KCSI-000370-02012013 with the NBP, consequent to which the GD was numbered as KCSI-HC-87302-02012013. The consignment was thereafter, selected for conduction of examination under 198 and Rule 435 of the Act/Rules, wherein declaration was confirmed to the extent of all aspects, report ...