LAHORE: Customs Appellate Tribunal has ordered to re- accessed the impugned order in appeal filed by M/s L&S against the Collector of Customs (Appeals) and Deputy Collector of Customs (Imports).
According to the details of case, the appellate is importer of waste and scrape of Polypropylene Metalized Film which were seized by Customs Department.
The same matter was adjudicated by the additional collector customs collectorate who passed the order that the goods are confiscated out rightly. Being aggrieved from the order the appellant had filed the case before the collector of Customs (Appeals) who after hearing the parties arguments directed the department to re assessed the Polypropylene Metalized Film against value of Rs8.124 million determined by the committee constituted by the collector Faisalabad.
The appellant has filed the present appeal before the Customs Appellate Tribunal on the grounds that appellant contented that respondent department assessed Polypropylene Metalized Film at $2015/kg on the basis of some valuation ruling which was objected by the grounds that the value of prime quality goods was applied to the goods which were admittedly waste and scrape not useable for original purpose and some other arguments presented before the tribunal, also appeal to set aside the former orders of customs department. On the other side, respondent denied all allegations.
After hearing the arguments customs appellate tribunal has passed the remarks in the judgment that impugned order in original passed by was accepted by the collector of customs on the grounds of deterioration of goods over a period of time. Keeping in view further seven years has elapsed while writing this judgment. So the impugned order re-accessed again.
