LAHORE: Customs Appellate Tribunal on Thursday dismissed all the three appeals filed by deputy director, Directorate of Customs Post Clearance Audit (PCA) Lahore versus M/s Aqeel Plastic Industries, Shah Alam Market, M/s Zain Enterprises and Collector of Customs (Appeals) Lahore.
Omer Arshed Hakeem, member judicial bench-II heard the arguments from conusels of appellant and respondents and decided all the three appeals with remarks that impugned notifications are rejected outrightly, resultantly, all three appeals of customs are dismissed with no orders
As per brief histor of case, the importer imported five consignments of sprots goods from China and Taiwan and clained the benifits of SRO 1125(1)2011. During the course of audit customs officers detected that importer wrongly claimed the benifits of SRO and also evaded the duties and taxes.
After the show cause notice, adjudication proceedings were culminated and order in original was passed with remarks that charges leveled in the show cause notice stands established and short paid amount of Rs3,36,508 should be recovered from importer with penalty of Rs25000.
Being aggrived by the order, appellant challanged the order before the collector of Customs (Appeals) who accepted the appeal for hearing.
Not satisfied with the order, customs department filed the appeal before the Customs Appellate Tribunal on the grounds that order in original is beyond the law, passed without consideration of facts regarding the case and same is liable to set aside. On the other side, respondent counsels opposed the allegations and prayed for rejection of appeal. After concluding the hearings of appeal, Customs Appellate Tribunal rejected appeal.
