LAHORE: Customs Appellate Tribunal upheld the order in appeal filed by the Collector of Customs (Appraisement), Lahore against M/s Advance Energies Lahore.
Omer Arshed Hakeem, member judicial bench-II hear the case in details and passed the judgment that there is no infirmity in the impugned appellate order and the same is upheld and appeal is dimissed.
According to the details, M/s Advance Energies was imported consignment comprising complete SMD/LED Lights in Parts from China at transactional value US$1746.92 total quantity 28127 kilogram and sought clearance under PCT Heading 9405. 1090 and claimed exemption of Customs Duty. During the course of 100 percent examination by the customs Authorities the goods were not cleared under the authorized PCT heading. The adjudication officer assessed the in accordance with law and the benefits of SRO and 5th Schedule has been refuted.
Being aggrieved from the order and challenged before the Customs Appellate Tribunal who modified the impugned order and accepted the appeal.
Dis-satisfied with the order and Collector of Customs (Appeals) has filed the appeal before the Customs Appellate Tribunal on the grounds that the impugned order has passed in haphazard manner without application of judicial mind and non speaking order is totally against the Article 24-A of the General Clauses Act 1897. On the other side, the counsel for the respondent denied all allegation and appeal for the rejection of application.
After hearing arguments from both sides, Customs Appellate tribunal declared the order passed by the prior authority is correct and appeal is devoid of merit and dismissed.
