LAHORE: Customs Appellate Tribunal has dismissed an appeal filed by M/s Momin and Sons, Badami Bagh Lahore against Additional Colllector Customs (Adjudication) and Deputy Director, Directorate of Post Clearance Audit (PCA) Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the case and declared in the judgement that appellant imported goods under wrong PCT heading so, he is liable to pay additional taxes and duties imposed after the audit by the customs department.
According to the history of case, on core controversy deputy director, directorate of Post Clearance Audit (PCA) was scrutinize the import clearance data of M/s Momin & Sons under PCT heading 9617.0020 for the period of year 2010-11.
After the scrutiny, PCA officers found that the imported consignment of tableware and kitchenware made of plastic and stainless steel from China was cleared under wrong PCT heading, approximately, imported consignment came under PCT heading 7323.9900. Authorities charged taxes amounting Rs. 18, 18, 316 under section 32(1)(2) of Customs Act 1969.
After show cause notice passed the Order-in-Original (ONOs) with order of redumption against fine of 35 percent of value of consignment. Appellant dissatisfied and filed the appeal before Customs Appellate Tribunal that proceeding by Directorate of PCA was illegal and unlawful and directorate authority failed to apply the proper laws. The counsel for recipient denied all allegations and prayed for the dismissal of appeal.
After proceeding of case under the relevant laws Customs Appellate Tribunal maintain the Order-in Original and dismissed the appeal.
