LAHORE: Customs Appellate Tribunal has ordered to respondent to re-assess the value of impugned Panaflex/ banner sheets @ $1.10 per kilograms in consequence with Valuation Ruling No. 988/2018.
The appeal was filed by the Collector of Customs, Dry Port Mughalpura Lahore against Khurram Azhar, owner of M/s Astron Tech Inch Lahore.
Omer Arshed Hakeem member Judicial, bench-II heard the case in details, examined record and heard arguments by the appellant and respondent. Judgment was passed with the remarks that impugned final assessment orders are set aside and appeal stands accepted.
As per details of case, proprietor of M/s Astron Tech Inch Lahore was imported a consignment of PVC flex sheets from China and sought clearance vide GD No LAPRH-HC-782. The importer informed that PVC flex will be assessed on the basis of Valuation Ruling No 605/2013.
The importer approached the department with request that valuation ruling is already under challenged before the Director General, Valuation Karachi and the assignment of importer may be cleared on the biases of assessment under Section 25 (1) of Customs Act 1969.
The department rejected the request of importer and cleared the consignment in term of order passed by the Lahore High Court (LHC) in writ petition Khurram Azhar versus Collector of Customs Lahore.
Being aggrieved with the order, appellant was filed the appeal before the collector of customs (Appeals) who accepted the appeal and set aside impugned assessment.
The department not satisfied and challenged the order in appeal before the Customs Appellate Tribunal on the ground that impugned order passed in haphazard and perfunctory manner and without the application of judicious mind and same is liable to set aside. On the other hand respondent denied allegations.
After hearing stance from both parties Customs Appellate Tribunal decided the case with remarks that final assessment is set aside that value should be re-assessed.
