LAHROE: The Customs Appellate Tribunal has remitted the penalty on miscellaneous imported items and accepted an appeal with directions for the department to restore the license of the appellant forthwith.
The appeal was filed by the M/s Sea Breeze Enterprises against collector of Customs (Appeals) and others.
As per brief history of case, M/s SS Traders imported a consignment from UAE as declared its description as disk pad, clutch kit, electric iron, old and used photocopy machines, pencil cell pineapple, soda ash and suitcases, on import documents as filed in WeBOC system under section 79(I) of the Customs Act 1969 through customs clearance agent M/s Breeze Enterprises.
During the physical verification of the goods, the Customs Department found some alteration in clearance of goods. The same were seized under the relevant laws of the Customs Act 1969.
After show cause notice, adjudication proceeding were culminated and Order in Original was passed on the grounds that goods confiscated outrightly and orders department to recover the evaded amount of taxes and duties of Rs 2450415 along with default surcharge in addition to penalty of Rs 100000.
Being aggrieved from the order and order in original was challenged before the customs appellant tribunal on the grounds that the seizure report and order in original passed against the facts of case and also away from the law and also liable to set aside. On the other side, respondent denied allegations and prayed for rejection of appeal.
After hearing the arguments in details Muhammad Shabbir Gujjar, member judicial bench-I decided the case with remarks to restore the license of the petitioner.
