LAHROE: Customs Appellate Tribunal on Tuesday dismissed the appeal filed by deputy director, Directorate of Customs Post Clearance Audit (PCA) Lahore against M/s Hameed & Sons and Collector of Customs (Appeals) Lahore.
Muhammad Shabbir Gujjar, member judicial bench-I heard the arguments and examined the record produced by the parties. The judgment passed on the grounds that there is no force in arguments submitted by the counsel for appellant so the appeal is devoid of merit and dismissed.
As per details of case, during the post clearance audit and scrutiny of import data of three consignments of tableware and kitchenware made of plastic from China. Customs officers were observed that importer wrongly claimed the benefits of SRO 659(I)/2007. The importer should pay Rs1,27,025 in taxes and duties which are short paid by him according to the Customs Act 1969.
Adjudication proceeding were culminated and Order-in-Original (ONO) was passed against the importer that importer should to pay short paid amount and also penalty of Rs15,000.
Being aggrieved with the order, appellant filed the appeal before the collector of customs appeals who passed the order in favor of appellant.
Not satisfied with the order, appellant filed the appeal before the customs appellate tribunal on the grounds that order in appeal passed in mechanical fashion without consideration of facts of case and liable to set aside. On the other side, respondent denied all allegations. After hearing appeals, Customs Appellate Tribunal has decided the appeal dismissed the case.
