ISLAMABAD: The Customs Appellate Tribunal has heard over a dozen cases in August after remaining dysfunctional for months in the absence of a chairman.
The newly appointed chairman of the tribunal, Justice (r) Manzoor Hussain, himself headed the hearing of most of the cases along with another bench comprising Member Technical Nasir Muhammad Khan during the period.
During the first day of the week, Chairman Hussain assumed the hearing of the cases filed by M/s Kohinoor Chemicals, Muhammad Younas, M/s SMI Traders and Mirza Muhammad Majid. The hearing of these cases was adjourned owing to the lawyers protest.
These appellants had filed cases against Collectorate of Customs, Islamabad and Directorate General of Intelligence and Investigation, Islamabad.
On the second day Hussain heard as many as seven cases out of which two were filed by Collectorate of Customs, Islamabad and five others were filed by United Trading Co., M/s Janjua Life Trust, M/s Smart Zone and M/s Venus Pakistan Private Limited.
The bench reserved decision on customs case in which the department had challenged its adjudication’s decision regarding seizure of a cut and weld vehicle. The department had seized a Toyota vehicle which was released by the departmental adjudication that found no evidences of registration number change of vehicle through cut and weld.
The bench adjourned hearing of other cases till September 21. These cases were filed by M/s Janjua Life Trust, United Trading Co., M/s Venus Pakistan Private Limited, M/s Smart Zone and Customs Colletorate.
M/s Janjua Life Trust had filed two cases and through these cases the trust had challenged Collectorate of Customs, Islamabad.
United Trading Co. and M/s Venus Pakistan Private Limited had also challenged decisions announced by Customs Adjudication.
M/s Smart Zone had filed petition against Directorate General of Intelligence and Investigation, Islamabad. Another petition was filed by additional collector, Islamabad against M/s Ayub Traders.
On Wednesday Hussain again heard seven cases and adjourned for September. The cases heard included petitions challenging decisions of Collectorate of Customs, Peshawar and Directorate General of Intelligence and Investigations, Islamabad. Only on case was filed by Customs Peshawar out of seven.
M/s Wahid Hamid, M/s Premier Formica Industries, M/s Ghani Glass Limited M Ishaq, M/s Fazal REazaq and M/s Fazal ur Rehman had filed cases against MCC and Directorate General of Intelligence and Investigations, Islamabad. Customs Peshawar had filed the case against M/s Asian Foods Industries.
All of the stated cases were filed in 2015 which were set for hearing following directives issued by the newly appointed chairman of the tribunal.
Tribunal’s Member Technical, Muhammad Nasir Khan heard the cases filed by M/s Shngai Traders and Deputy Collector Customs, Dry Port, Islamabad.
Deputy Collector Customs, Dry Port, Islamabad had challenged the decision announced by departmental adjudication in favor of M/s Skyways Constructions Private Limited.
In this case the deputy had prayed the tribunal to decide on alleged short payment on sales tax by the M/s Skyways Constructions Private Limited. The case was built by department’s audit section which found the short payment of Rs33,244,39 under the head of sales tax.
Audit section also reported that company had availed a duty exemption of 15 percent unlawfully as it did not fulfill the criteria laid to award the exemption. However, despite the findings, the adjudication had dismissed the notice issued to the company following the audit report seeing the exercise in violation of section 32(3A) of Customs Act, 1969-which barred the claim of duty payment after lapse of five years of good imports.
M/S Shngai Traders had filed case against Model Collectorate of Customs. Through the case the M/S Shngai Traders had challenged departmental decision in which it was found guilty of importing goods (submersible pumps) with false valuation. Customs authorities had seized these goods at Islamabad dry port and then registered a case with the imposition of fine of Rs 1 million. M/s Shngai Traders had challenged the decision before the tribunal. The bench adjourned hearing of these cases till September 20.
The bench also heard another cases filed by M/s Yarkan against Colelctorate of Customs, Islamabad. The appellant had challenged a decision announced by departmental adjudication in which it had maintained to seize imported fabric items by M/s Yarkan.
The adjudication had found the importer guilty of misevaluation of imported goods. The decision stated that the items were cleared for value $ 3.75 per kilogram, however the inquiry found its actual value as of Rs $ 5 per kilogram. Thereby, a difference of Rs 281,163,4 had occurred in evaluation of cost-duty ratio. With the said findings, the adjudication maintained to seize the imported fabric items. The appellant had challenged the decision before the tribunal and a single bench of the tribunal adjourned hearing of the cases till September third week.
