KARACHI: Customs Appellate Tribunal Member Judicial-II Mazhar Ali Ghallu allowed an appeal filed by Directorate General of Customs Intelligence & Investigations (I&I) against Zain Enterprises and Collector of Customs (Appeals).
The D.I.T challenged the Order in Appeal passed by the Collector of Customs (Appeals). As per details Messer’s Zain Enterprises imported a consignment of Menthol Crystal and declared value of US $ 18 per kilogram instead of US $ 21 per Kilogram thus it is a case of under valuation. The relevant authorities after due adjudication process passed an Order in Original directing the importer to pay evaded amount of duty and taxes amounting to Rupees 751,634.
The importer challenged the Order in Original in appeal before the Collector of Customs Appeal who allowed the appeal against which the instant appeal was filed before the custom appellate tribunal which after detailed hearing held that in the presence of evidential data of relevant period for the value of US $ 21/kg, the impugned order is discriminatory.
The tribunal further held that it had find nothing wrong in re-assessment made by the Custom authorities under Section 80 (3) read with 32 (3-A) of the Customs Act 1969. The tribunal allowed the appeal setting aside the Order in Appeal.
