LAHOER: The Customs Appellate Tribunal has accepted an appeal filed by the Deputy Collector Customs Dry Port MCC Multan against M/s H & D Enterprises and Collector of Customs (Appeals) Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the appeal in details and passed the judgement with remarks that respondent availed illegal benefit of the SRO 549(I) 2008 through misclassification of impugned merchandise, and the department was right in initiating the impugned recovery proceedings.
As per brief facts of the case, M/s H & D Enterprises Multan imported a consignment of UPS of Power rating up to 1.5 KVA and mobile chargers/adopters and declared that the used machinery be contained and and got it cleared.
During the scrutiny, it was revealed that chargers/adopters were cleared to get the goods classified under the wrong HS Code 8504.4090 and UPS also cleared under the wrong HS code and short levied amount of Rs155563 was recoverable under Section 32 of the Customs Act 1969.
After the show cause notice, adjudication proceedings were culminated and Order-in-Original passed with remarks that show-cause notice is established, and the department will recover the short-paid amount with default surcharge and penalty of Rs 5000.
Being aggrieved from the order, the appellant filed the appeal before the Collector of Customs (Appeals) who passed the order that imported goods classified under the correct HS code appeal is accepted.
Being dissatisfied, the department filed the appeal before the Customs Appellate Tribunal on the grounds that appeal before the collector customs appeals was time barred and appeal is liable to be set aside. Appellant also produced the document regarding the illegality of goods. On the other side, respondent denied all the allegations.
After hearing the arguments, the Customs Appellate Tribunal has accepted the appeal.
