LAHORE: The Customs Appellate Tribunal has set aside the impugned order passed by the adjudication authority and review order passed by the Director General Customs Valuation under section 25-D of the Customs Act, 1969. The tribunal directed Customs Collectorate Faisalabad to finalize assessment of cable imported vide GD, FCS-HC-121 dated 12 August 2014.
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Member Judicial Bench-II Omer Arshed Hakeem heard the case in which the counsel of appellant argued that the adjudication authority never applied their judicious mind in the case, impugned valuation ruling has already lost validity.
He further argued that the transaction values of imported goods could not be denied unless proved to be contrary, the director of customs valuation totally neglected the mandatory conditions to be applied under section 25 of customs act 1969. The cable wire locks under chapter 83 of customs tariff of Pakistan liable to struck down.
The customs appellate tribunal read the all aspect of case and allegation by the appellant and decided the case.
Tribunal set aside the order of adjudication authority in case of Al Ahmed Trade Center versus Director Valuation Karachi through Director General of Customs Valuation Lahore. Judicial Member directed to review the adjudication authority decision.
