LAHORE: Customs Appellate Tribunal has accepted the appeal filed by M/s Union Traders against the Collector of Customs (Appeals) and principal appraiser.
Member Technical Imran Tariq heard and examined the record and passed the judgment that after the exhaustive discussion by the both appellate and the respondent the same appeal has been accepted.
As per brief facts of case, the appellant imported the Hydraulic Double Cabin Crane 12 wheeler under the section 79 of Customs Act 1969 and PCT Heading. The department was re-assessed the value of crane.
After the assessment of imported crane, the adjudication authority examined all facts and charged the appellant and also orders to pay liabilities.
Being aggrieved from the order, appellant filed the case before the Customs Appellate Tribunal on the grounds that PCT heading which they claims highlighted and covered all the family of all lifting and handling machined so the impugned order passed against the facts. He appeals to set aside the impugned order while on the other side the respondent denied all allegations.
After hearing the arguments from both sides, Customs Appellate Tribunal accepted the appeal with remarks that imported crane fulfill all requirements mentioned in the relevant law so decided the case after complete examination of all record.
