LAHORE: Customs Appellate Tribunal on Tuesday modified the Order-in-Original and accepted the appeal filed by M/s Consolidated Engineers against Deputy Collector of Customs, AFU, Preventive Lahore.
As per brief history of the case, appellant M/s Consolidated Engineers imported a consignment of glass parts of Chandeliers and filed the GD No LPAF-HC-60551 declaring value of Euro 684.50 and duty and taxes were paid to the tune of Rs34,310.
At the time of invoice checking, it was transpired that the original invoice was recovered from the pouch of MCD section which was received with the manifest of the said consignment from the Airline.
The said invoice declared value of goods at Euro 5272.90 as against the declared value of Euro 684.50. Furthermore presented invoice was attracting duty @10 percent and amount of duty was intentionally deposited according to the tariff slab at the time of filing of GD. The importer was charged with the offense under section 32 (1)(a)(c) and 32 A of Customs Act 1969.
After show cause notice, adjudication proceeding culminated and order-in-original passed with imposition of redemption fine of Rs 196,000 which is 35 percent of the value of offending goods in addition to livable duty and taxes with personal penalty of Rs 10,000.
Being aggrieved with the order, an appeal was filed before the Collector of Customs Appeals who decided the case with modified ONO and declared that Chandeliers parts were attracting 10 percent customs duty.
Not satisfied with the order, Order-in-Appeal was challenged before the Customs Appellate Tribunal on the grounds that earlier both orders were passed in a mechanical fashion without following the law so it is liable to set aside.
After hearing arguments, Customs Appellate Tribunal reduced fine to only Rs50,000 from 35 percent of the value of goods.
