LAHORE: Customs Appellate Tribunal has dismissed the appeal filed in seized stainless steel coils case which was filed by M/s Tax Impex against Deputy Collector of Customs Refund, Sambrial and others.
Omer Arshed Hekeem, member judicial bench-II examined the record and heard the arguments from the appellant and respondent side and decided the case with remarks that appeal is dismissed.
As per brief history of case, the appellant imported two consignments of stainless steel of coils, but not magnetic.
On the physical examination of goods, customs team found that importer mis-declared the physical description of goods in order to deprive the government from the legitimate revenue.
Appellant filed the writ petition before the Lahore High Court who ordered for re-assessment and directed the relevant customs authorities for fresh order.
After the show cause notice, adjudication proceedings were culminated and Order-in-Original was passed against the importer.
Being aggrieved with order, appellant department challenged the order before the Customs Appellate Tribunal on the ground that Order in Original was not according to the definition of law but without consideration of facts and liable to set aside but the respondent denied all allegations filed by the appellant and also appeal for rejection of appeal.
After hearing arguments from both sides, Customs Appellate Tribunal has dismissed the appeal and upheld the order passed by earlier judicial forum.
