JUDGMENT

SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:---.---By this order, I intend to dispose of Customs Appeal No.1673/2023 filed against Order-inOriginal No. 829962/2023 dated 08.09.2023 passed by the learned Additional Collector of Customs (Adjudication-I), Karachi.2. Brief facts of the case are that electronically filed Goods Declaration No.KAPW-HC-13153-25-07-2023 through authorized Customs Clearing Agent M/s. Seagate International. (Chall No.3211) and declared to contain (1) ABRASIVE FILAMENTS MADE OF CERAMIC GRIT (ABR 610 0,70 240KK, ABR612 0,75GEW.5 K320SC, ABR612 0,60 GEW.5 K320SC, ABR612 0,90 GEW.5 K320SC) details as per invoice, net weight 824.5 kgs under PCT heading 6805.3000 at declared invoice value 1368.59 (EURO). The importer determined his liability of payment of applicable duties and taxes in terms of Section 79(1) of the Customs Act, 1969. In order to check as to whether the importer has correctly paid the legitimate amount of duties and taxes, the under reference GD was select...