LAHORE: Customs Appellate Tribunal on Monday has upheld the Order-in-Appeal and dismissed the appeal filed by M/s A Z Apparel, Faisalabad, against Collector of Customs Lahore.
Omer Arshed Hakeem, member judicial bench-II, heard the arguments from both sides and decided the case with remarks that the appellant wrongly availed benifits of DTRE and the appeal is dismissed.
According to the details of case, M/s A Z Apparel imported some items and using DTRE, customs department found that importer availed benefits wrongly and show-cause notice was issued to the importer for clarification.
After show-cause notice was issued to the M/s A Z Apparel and adjudication proceeding were culminated and order in original was passed with remarks that charges in the show-cause notice are established and penalty of Rs 10, 000 also imposed on the importer.
Not satisfied with the order, M/s A.Z. Apparel challanged the order before the Collector of Customs (Appeals) who passed the order that counsels arguments heard by him and instant appeal is accepted and order in original is modified.
Being aggrieved with the order appellant filed the case before the Customs Appellate Tribunal on the grounds that Order-in-Appeal passed in mechanical fashion without consideration of relevant facts. On the other side, respondent denied allegations and appeal for rejection of case.
After hearing arguments from both sides, Customs Appellate Tribunal uphled order in appeal and dismissed same case filed before the tribunal by M/s A Z Apparel..
