LAHORE: The Customs Appellate Tribunal decided a case against M/s Six Star Sports Apparel private limited with an order to recover Rs04.9million taxes and duties with a penalty of Rs500000 imposed by the customs authorities on the appellant.
Superintendent of Model Customs Collectorate Sambrial, Sialkot’s preventive agency examined the record of the consignment of 45,200 kilograms of polyester yarn imported by the M/s Six Star Sports Apparel private limited.
The team of the Input Output Coefficient Organization (IOCO) visited the unit and submitted a report which was against the appellant and found some serious discrepancies.
After a complete examination of the record, the IOCO imposed Rs04.9million on the appellant under Section 19 and 31(1)(2) of the Customs Act-1969.
After a show cause notice, the adjudication authority passed an order-in-original and also imposed a penalty of Rs500000 on the plaintiff.
Being aggrieved from the ONO, appellant filed a case in the Customs Appellate Tribunal on the grounds that the examination report issued by the IOCO is not correct and the order passed by the adjudication authority is not according to the law. He prayed the court for suspension of the ONO. On the other hand, the counsel for the recipient rejected all the allegations levelled by the complainant.
After hearing the arguments from both sides, Imran Tariq, Member Technical Bench-II, passed the judgment that there is no merit in the appeal and customs department to recover taxes and duties with penalty.
