LAHORE: Customs Appellate Tribunal on Friday remanded back appeal of imported consignment of tableware and kitchenware (plastic) from China. The appeal was filed by deputy director, directorate of Customs Post Clearance Audit (PCA) Lahore versus M/s Chaudhary Flower and others.
Omer Arshed Hakeem, member judicial bench-II heard the arguments from both sides and passed the judgement with remarks that appeal is remanded back to the collector of customs (appeals) with direction to pass fresh order with providing opportunities of hearing to both the parties and recieving evidences which they may like to produce.
As per brief history of case, M/c Chaudhary Flower imported a consignment of tableware and kitchenware made of plastic from China and got cleared under PCT Heading 9617.0020 and claiming benifit under SRO 659(I)/2007 for concessionary rate of customs duty.
During the post clearance audit it was observed the importer wrongly claimed the benifits of SRO and he evaded the taxes and duties.
After the show cause notice, adjudication proceeding were culminated and order in original was passed with remarks that Rs 169020 recovered from importer.
Being aggrieved with order, appeal was filed before the collector of customs (Appeals) who accepted the appeal in favour of importer and set aside ONO.
Not satisfied, appeal was filed before the Customs Appellate Tribunal on the grounds that order in appeal not according the facts of case and same is liable to set aside but respondent opposed all the alligations.
After hearing arguments from both sides, Customs Appellate Tribunal set aside order in appeal and remanded back the case for fresh hearing.
