LAHORE: The Customs Appellate Tribunal has dismissed the case filed by M/s Danyal Agencies versus Collector of Customs (Adjudication) and Deputy Director, Directorate of Customs Post Clearance Audit (PCA) Lahore.
According to details, during the audit, it was revealed that the appellant imported 19,000 DVD players in CKD condition from M/s Goodrich Trading Company under PCT heading 8521.9090 attracting CD @ 20 percent in terms of general interpretation Rule 2 (a) of Harmonized Description and Coding System.
The goods were got assessed at customs valued of $1.62 per set that is lower than customs value $7.50 per DVD player as determined by the Directorate General of Customs Valuation Karachi. The goods were seized under Customs Act 1969.
After show cause notice adjudication proceeding were culminated and Order-in-Original (ONO) has passed that importer has evaded amount of duty and taxes is Rs42,38,025. Penalty equal to 5 percent of the value also imposed on importer.
Appellant challenged the ONO before the Customs Appellate Tribunal on the grounds that adjudication officer passed the Order-in-Original without using judicious mind and appeal to set aside the Order-in-Original passed by Adjudication. On the other sides, the departmental representative has denied allegation and appeal for rejection of appeal.
After hearing and examined the record produce by the appellant and respondent as well. Customs Appellate Tribunal has dismissed appeal with no order and remarks that the appeal is being miserably barred by time. Tribunal stands the order in original by the adjudication officer.
