LAHORE: Customs Appellate Tribunal has dismissed the case filed by Collector Customs Collectorate Sambrial against M/s Wool Worth Traders Sambrial, Sialkot.
After concluding the hearing, Member Technical bench-II Omer Arshed Hakeem remarked that there is nothing wrong in impugned order and no need to change it.
Precise fact of the case: M/s Wool worth Traders, Sambrial, imported consignment of old and used machinery and declared the same under PCT heading 8451.2900 attracting CD @ 5 percent.
On suspicious, appraising officer assessed the consignment under the same PCT heading and forwarded the assessment to the principal appraiser for finalization. During the assessment of the consignment appraiser found washing machine are classified under another PCT heading.
The importer M/s Wool Worth Traders being aggrieved from the assessment filed case before the collector of customs, appeals, who examined the case, accept appeal and also set aside the case with order of re-assessment of consignment.
Learned collector of customs aggrieved from aforesaid order and challenged the collector order before the Customs Appellate Tribunal on the grounds that consigner shows something wrong in PCT order despite the duties and taxes not cleared, cloth dryer classified under PCT heading 8451.1200 which attracting customs duty @ 20 percent not five percent, goods declaration cannot be changed and not removed from customs area.
On the other side, counsel of recipient M/s Wool worth Traders argued in favour and denied all allegations. After hearing the arguments from both parties Customs Appellate Tribunal set aside the case with not order and dismissed the case.
