LAHORE: The Customs Appellate Tribunal has dismissed a case of M/s Reshmatex Limited against the Deputy Director Post Clearance Audit (PCA) Lahore and Additional Collector of Customs (adjudication), Customs House Lahore. After a detailed hearing of the case, tribunal declared that appellant has miserably failed to defend the case therefore there is not any reason to intervene in the Order-in-Original.
On the contravention of laws, the Deputy Director Post Clearance Audit (PCA) imposed the Anti-Dumping Duty on Indonesian, Korean, Thai and Malaysian origin polyester Yarn falling under the PCT Heading 5402 3300 and others.
After a complete examination of the case, Post Clearance Audit (PCA) declared that the appellant Reshmatex has evaded Rs01.5million in Anti-Dumping Duty that is imposed on him under Section 32 of the Customs Act-1969.
The case was referred to the adjudicating authority which examined it and passed the Order-in-Original to deposit the evaded amount into the exchequer and also impose Rs50 000 penalty.
Being aggrieved from the order, the case was filed before the Customs Appellate Tribunal that additional collector of Customs (Adjudication) MCC Lahore erred in declaring that unless a proper show cause notice was issued so the Order-in-Original is not according to the law. On the other side, the respondent denied all the allegations and appealed for its rejection.
After hearing the argument, Customs Appellate Tribunal dismissed the case and concluded that appellant has failed to defend the case so appellant will have to pay the Anti- Dumping Duty of Rs01.5million in the light of National Tariff Commission. The Tribunal declared that no need existed to intervene in the impugned Order-in-Original.
