LAHORE: Customs Appellate Tribunal has dismissed the appeal in two imported Hydraulic Crane case. The case was filed by M/s Al Noor Gas Private Limited against Collector of Customs Appraisement and others
Omer Arshed Hakeem, member judicial bench-II heard the case and examined the record produced by the appellant and respondent as well. The appeal was decided with the remarks that impugned order is upheld, instant appeal is being devoid of merit and dismissed with no order.
As per brief history of case, the appellant was imported two consignments of declaring used Kato 20 ton capacity Hydraulic Crane of Japan Origin from China. On the arrival importer claimed the concession under the HS Code. The CSF examination staff confirmed the description the committee was constituted to examine the all case.
The importer was challenged the classification before the Lahore High Court, the court referred the case to the Collector of Customs, Appraisement to hear and decide the case and submit report to deputy registrar (Judicial) of court.
On court directions Collector of Customs Appraisement was decided the case with remarks that two Cranes released after fulfillment of Conditions of Import Policy Order.
Being aggrieved with order and appellant filed the case before the Customs Appellate Tribunal on the grounds that the impugned order passed by mis conceiving the physical attributes of impugned crane, not sustainable under the law and liable to set aside. On the other side respondent denied allegations appeal for rejection of said case.
After hearing the arguments from both sides, Customs Appellate Tribunal dismissed the appeal with no order.
