LAHORE: Customs Appellate Tribunal has dismissed an appeal filed by the Additional Collector of Customs, Dry Port Mughalpura Lahore versus M/s Shiekh Muhamad Saeed and Brothers.
Justice (r) Manzoor Hussain Malik heard the case and passed the order with remarks that the impugned show cause notice was beyond period of limitation. The Customs Act 1969 is special law and period provided under it is to be followed strictly as against general law so no case is made out for interference.
As per details of case, during the security of record of bond section dry port Lahore by the audit team it was observed that the tyres imported by the M/s Muhammad Saeed Brothers were exclusively designed for use with the earth moving machinery.
After the completion of formalities, importer was issued the show cause notice which resulted into passing of an order in original. Feeling aggrieved from the order, the appellant filed the appeal before collector appeals that set aside the order in original and accepted appeal.
Department aggrieved from the order passed by the former authority and filed appeal before the Customs Appellate Tribunal on cretin grounds which were denied by the responded, resultantly, Tribunal has decided the case in favor of respondent.
