LAHORE: Customs Appellate Tribunal on Friday accepted the appeal and set aside the Order-in-Original (ONO) in imported tractor parts case. The appeal was filed by M/s Imperial Autos, M/s Pak Tractor House, M/s Pak Autos and two others against collector of customs (Appeals) Lahore and others.
According to the details of case, the appellants imported consignments of tractors parts and got cleared through respective GDs. The audit objections were raised by the directorate of Revenue Receipt Audit with regard of short levied duty/taxes on account of non application of valuation advice.
The matter was adjudicated and Order-in-Original was passed against the importers after examination of record produced by the importers.
Feeling aggrieved with the order and appeal was filed before the collector of customs (appeals) which was dismissed by the court and same was already dismissed by the tribunal but Lahore High Court remanded back the case to the tribunal for further hearings.
Customs Appellate Tribunal heard the case in details, examined all the record produced by the appellant and respondent and passed the judgment with remarks that remanded back appeal is allowed and order passed by lower forum is set aside finally.
