LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by Deputy Collector of Customs (Imports), Faisalabad, against M/s E.R Brothers and Collector Customs (Appeals) Customs House Lahore.
According to the details, Omer Arshed Hakeem, Member Judicial Bench-II, heard the case in details and argued in the final judgment that appellate order is correct in releasing the impugned old and used 135 pieces of batteries under PCT Heading 8504.4090 duties and taxes. The appeal is being devoid of merit and dismissed with no order.
As per details, the customs staff found old and used rechargeable dry batteries which were not importable in used conditions and the same were detained.
The case was referred to the adjudication authority who heard the case and passed the order that imported batteries are correctly clarified under PCT Heading 8504.4090 which were importable in second hand condition, so instant appeal is accepted and assessment order is set aside.
Being aggrieved from the order, customs appellate department filed the case before the Customs Appellate Tribunal on the grounds that the impugned order is bad in law and liable to set aside. The customs department made assessment very fair in which the M/s E.R Brother is found guilty. He prayed before the Customs Appellate Tribunal that they may set aside the impugned order.
On the other side, respondent/ importer denied all allegations by the complainant and prayed for the rejection of appeal.
After hearing the arguments, Customs Appellate Tribunal declared that impugned order is correct and appeal is rejected with no new order.
