LAHORE: The Customs Appellate Tribunal has dismissed a case filed by Reliance Commodities (Private) Limited Multan against Collector of Customs (Adjudication) Faisalabad and deputy director customs dry port Multan.
Member Judicial Omer Arshed Hakeem heard the case and said in his final remarks that the appellant is deemed to be barred by time and unenforceable under the law.
Precise fact of the case that the appellant produced locally sugar cane molasses under PCT heading 1703.1000 without payment of special federal excise duty under three DTRE approvals. During the course of audit by the directorate general of audit, it was revealed that special federal excise duty was payable @1 percent was payable on locally produced sugarcane molasses.
The authorities impose special federal excise duty of amounting Rs 2, 59,20, 262 and case referred to the Federal Board of Revenue(FBR). FBR clarified that the local purchases not availing the benefits of DTRE and chargeable to special federal excise duty.
The appellant file case before the Customs (Adjudication) Faisalabad whose passed the Order in Original against the appellant Reliance Commodities Private Limited.
Being aggrieved from the order the appellant filed the case in the Customs Appellate Tribunal on the grounds that the adjudication authority order passed against him not according to the law, appellant expressed the some rules under he claims for the DTRE and concession in regard of special federal excise duty on locally produced sugarcane molasses.
On the other side the representative of department appeared before the court and denied all allegations by the appellant and read some sections of Customs Act 1969.
After hearing the case the Customs Appellate Tribunal decided the case with the remarks that the instant customs appeal stand accepted in the aforementioned terms.
