LAHORE: The Customs Appellate Tribunal has set aside an Order-in-Original in a case filed by the M/s M I Enterprises Faisalabad, M/s Global Business Trading Company against Collector of Customs (Appeals) and others.
Justice (Retired) Malik Manzoor Hussain, Chairman, Customs Appellate Tribunal, heard the arguments from both sides and decided the appeal with remarks that order passed by the former judicial forum is set aside and appeal is allowed.
According to the brief history of the case, the appellants imported an electric gas generating set and sought a clearance under respective GD and paid taxes and duties @ 5 percent. During the course of examination, the customs authorities declared that importer should pay duties and taxes @ 10 percent instead of 5 percent.
After issuing a show cause notice, adjudication proceedings were culminated and order passed against the appellant. Being aggrieved from the order, appellant filed the appeal before the Customs Appellate Tribunal on the grounds that adjudication proceedings were concluded in a mechanical fashion and tribunal may hear the case in details and pass the order after considering all the facts.
The Customs Appellate Tribunal has heard both parties and decided the case with remarks that appeal is accepted and Order-in-Original is set aside.
