LAHORE: Customs Appellate Tribunal dismissed the appeal in import Automatic Teller Machine (ATM) parts from Germany. The appeal was filed by Assistant Collector of Customs (Appraisement) against M/s Innovative Private Limited.
Member Judicial Muhammad Shabbir Gujjar heard the arguments from both parties and examined the record produced by the parties before the court. Judgment was passed with remarks that there is no merit in appeal and same is dismissed.
According to the details of case, M/s Innovative Private Limited imported consignments containing Automatic Teller Machine (ATM) parts from Germany and sought clearance against GD number 777.
Importer claimed that certain parts to be imported as replacement and availed the benefits of exemption of customs duty and other taxes.
During the post clearance audit it was observed that importer availed the benefits of SRO and caused loss to the national exchequer amounting to Rs19,62,528 and ordered importer to pay the short payments.
After the show cause notice, adjudication proceeding were culminated and order in original was passed with remarks that documents produced by the respondent are satisfactory and show cause notice is vacated.
Being aggrieved with the order, appellant filed the appeal before the Customs Appellate Tribunal that during the interrogations it was proved the importer has evaded the duties. The order in original not according the law and also prayed before the court to set aside the impugned order.
On the other side, respondent produced documents regarding the import of ATM parts and appeal for the rejection of case.
After hearing arguments Customs Appellate Tribunal has decided the case in favor of importer.
