LAHORE: Customs Appellate Tribunal has accepted the appeal in case of M/s Alba International against collector Customs Appraisement, Dry port Mughalpura Lahore and collector customs Appeals Lahore.
Bench-II member judicial Omer Arshed Hakeem heard the arguments from both sides and said in the final remarks that customs appeals is accepted, quash the impugned order and direct the respondent collectorate to process appellants refunds claims and remit the sale proceeds of impugned auction merchandise to the appellant in accordance with auction rules Ibid section 201 of Customs Act 1969.
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According to the precise fact of the case, the appellant imported a consignment from Malaysia and filed GD declaring the goods as paper board classified under PCT heading 4802.1000 declaring the value of US$11780. The respondent department drawn samples and sent to the Lahore dry port laboratory for test.
After the examination, assistant chemical examiner stated that the same consignment not fall under the said PCT heading but its fall under PCT heading 7607.2000.
After the finding of fact customs authorities issued show case notice to the importer for the recovery of Rs 13, 60, 025 due to the offense of mis-declaration under section 32(I)(2) of Customs Act 1969.
The adjudication authority also heard the case and passed the order in original against the appellant M/s Alba International.
Being aggrieved from the order and appellant file the case before the Customs Appellate Tribunal on the grounds that impugned order not according to the law. The counsel of appellant stated all the fact regarding the case.
After hearing of case customs appellate tribunal accepts appeal and order respondent to process the case again.
