LAHORE: Customs Appellate Tribunal has dismissed the impugned order and accepted the appeal filed by the Collector of Customs Appraisement against M/s Zen Tax, M/s Toray Gold, M/s Maxi Inch and others.
Zulifqar A Kazmi Member Technical heard and examined the record and passed judgment with the remarks that the appeals are therefore allowed as having substance and merit and the impugned orders are dismissed as factually in correct and legally not founded.
As per fact of case, the respondent imported a consignment declaring hot and cool launch box from China Saught clearance under HS Code 9617.0020 by claiming benefit of SRO 659(I)/2007 attracting customs duty @ 5 percent, additional sales tax @ 17 percent, additional sales tax @ 3 percent and 5.5 percent income tax.
During the clearance scrutiny Customs Authorities observed that as per WCO Horizental System Explanitary Notes and founded some mis-use of HS code.
Customs authorities mentioned that goods are not classified under the correct heading and imported items attracting customs duty @ 25 percent, additional sales tax @ 17 percent, additional sales tax @ 3 percent and 5.5 percent income tax also charged Rs11,81,502 which is payable by the importer.
After issuing of show cause notice adjudication authority heard the case and passed the order that case does not stand established. Being aggrieved from the order and appellant customs department filed the case before Customs Appellate Tribunal on the grounds that impugned order passed without using of judicial mind and liable to set aside.
After hearing the arguments from both sides, Customs Appellate Tribunal has set aside the impugned order and accepted the appeal.
