LAHORE: The Customs Appellate Tribunal allowed the appeal and set aside the order-in-original in the case of M/s Khalid and Brothers against the Collector of Customs (Adjudication) Lahore.
Justice (Retired) Malik Manzoor Hussain, Chairman of Customs Appellate Tribunal, declared in the judgment that the order without show cause notice is not only illegal but mis-use of jurisdiction. Such order passed is ineffective on the rights of appellant. Adjudication authority was bound to pass the order fairly, judiciously and strictly in accordance with the law.
As per details, M/s Nafiu Engineering & Trading concern Lahore imported the consignment of Motorcycle parts from China and sought clearance vide GD No 5923 by the Customs Clearance Agent M/s Khalid & Brothers claiming customs duty @ 35%, 25%, 20% and 5% on different motorcycle parts. The customs authorities observed some negligence and intercepted the consignment. A show cause notice was also issued to the importer.
Adjudication authority heard the case and passed the order-in-original. The appellant, dissatisfied with the order, challenged the order in the Customs Appellate Tribunal. The tribunal member heard the case and remanded it back to the learned adjudication authority to hear the case and pass the fresh speaking order.
The adjudication authority passed the fresh order and charged Rs01.00million penalty from the M/s Khalid & Brothers. Appellant, aggrieved from order, challenged the fresh order in the Customs Appellate Tribunal on the grounds that order-in-original is bad in the eye of the law and appealled for the fresh order.
After hearing arguments and examination of the record, the Customs Tribunal set aside the order-in-original and accepted the appeal with an order to release goods to the lawful owner.
