LAHORE: Customs Appellate Tribunal on Saturday has dismissed the appeal filed by M/s DE Technics Private Limited against the Collector of Customs MCC, (Preventive) Lahore, Collector of Customs (Appeals) Lahore and others.
Omer Arshed Hakeem, member judicial bench-II heard the arguments from appellant and respondent and passed judgement with remarks that appellant has failed to establish allegations by him and same appeal is dismissed.
As per brief history of case, the appellant imported a consignment of cartridge heaters, bands heaters and ring heaters from China at transactional value of $15479 and saught clearance vide GD No LPFI-HC 6970. The goods were examined and processed for assessment.
The assessing officer initiated proceedings and assessment were finalized. The order in original passed against the importer.
The impugned order challanged before the Collector of Customs (Appeals) who rejected the appeal.
Being aggrieved with the order, appellant was filed appeal before the Customs Appellate Tribunal on the grounds that both judicial fourms passed order without consideration of facts, not according to the law, just passed in mechinical fashion and same is liable to set aisde.
On the other side, respondent presented para wise comments, produced record in same case and appeal for rejection of case. After hearing arguments from both sides, Customs Appellate Tribunal has dismissed the appeal.
