LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by the M/s B.H.A International against the Colellector of Customs, Collectorate of Customs, Multan and others.
According to the details, Member Technical Bench-II heard the case in details and passed the judgment that the right of appellant for invocation of appellate powers of tribunal has already barred by limitation, hence, it invoked the extraordinary jurisdiction of Lahore High Court to appeal is time barred and dismissed with not order at costs.
According to the details, the appellant imported a consignment of China origin bicycle tubes falling under HS Code 4013.2000 and got it cleared vide GD No 94. During the course of audit it was observed that the goods were assessed at the lesser value instead of value @ $0.33 per piece as mentioned in valuation advice.
Accordingly appellant charged under sub section 3 & 3A of Section 32 of Customs Act 1969. The adjudication proceeding were culminated and passed the Order-in-Original that appellant should pay the duties and taxes which were short paid by him and Rs10, 000 as penalty also imposed on the importer.
Instead of approaching relevant forum appellant filed the writ petition before the Lahore High Court (LHC). The LHC dismissed the writ petition with the remarks that petition should received short shrift it is not denied by the learned counsel.
Then, the appeal was filed before the Customs Appellate Tribunal on the some grounds. After the complete examination of the case Customs Appellate Tribunal rejected the appeal due to time barring.
