LAHORE: Customs Appellate Tribunal has dismissed the appeal filed by M/s Sky International Company Shah Alam Market Lahore against Deputy Collector of Customs (Adjudication) Allama Iqbal International Lahore, Collector Customs (Appeals) and Deputy Collector of Customs (Appraisement) Lahore.
Omer Arshed Hakeem Member Judicial Bench-II declared that appellate order is upheld and the appeal filed by the M/s Sky International Company Shah Alam Market Lahore is without merit and dismissed.
According to precise fact of case, the core controversy involved in the instant appeal that the appellant M/s Sky International Company Shah Alam Market was imported a consignment declared hot and cool items and sought clearance under HS Code 9617.0020 by claiming benefits of SRO 659(I)/2007.
During post clearance security of relevant record it was observed that the goods were incorrectly classified and under PCT heading and claimed benefits not according to the rules.
Authorities declared that M/s Sky International Company Shah Alam Market deliberately mis-declared the descriptions and charged Rs1,69,169 is short paid.
After show case notice, Adjudication authority heard the case and passed Order-in-Original for the recovery of leviable amount with the penalty of Rs15, 000 under section 156(I) 14 of Customs Act 1969.
Appellant dis-satisfied with the order and file appeal before the Customs Appellate Tribunal on the grounds that Order-in Original was issued not according to law. Appellant also put the details of imported consignment and describe the laws applied. The counsel of appellant brief about the laws violated by the importer and denied all allegations.
After hearing the arguments from both sides Customs Appellate Tribunal dismissed the case and declares that appeal is not on merit.
