LAHORE: Customs Appellate Tribunal accepted the appeal filed by the M/s Azmat International against Collector of Customs (Appraisement), Mughalpura Dry Port Lahore, Collector of Customs (Appeals), Deputy Collector of Customs and Others.
According to the details, Member Technical Bench-II Omar Arshad Hakeem heard the case in details and issued final judgment with remarks that not a single GD of copper coated aluminum wire has been released under PCT 7605 from Customs Appraisement Lahore. The appellant has produced a list of GDs of impugned goods cleared under from Karachi so the appeals are accepted.
As per brief facts, M/s Azmat International, Model Town, Lahore imported a consignment of copper coated aluminum wire from China and sought clearance under its appropriate HS Code 7605.2900 filed through WeBOC system through M/s Apex International Customs Clearing Agent Lahore.
During the course of examination customs authorities found some discrepancies and charge duties and taxes on the importer. The complainant filed the case before the learned collector of customs (appeals) who passed the order against the importer/ appellant. The order was challenged before the Customs Appellate Tribunal on the grounds that the impugned order passed without application of judicious mind and against the facts and circumstances and ONO is liable to set aside.
On the other side the respondent customs department denied all allegations and produce the complete record of physical verification record before the Customs Appellate Tribunal and appeal for the rejection of appeal.
After hearing the complete arguments from both sides, Customs Appellate Tribunal accepted the appeal filed by the importer.
