LAHORE: Customs Appellate Tribunal on Saturday has set aside the order in appeal and remanded back the appeal filed by M/s Meena Brokly against Collector of Customs (Appeals) and others.
Omer Arshed Hakeem, member judicial bench-II heard arguments and examined the record produced by the parties during the hearing. The same appeal decided with remarks that appeal is liable for further hearing and deputy collector of customs (Adjudication) to hear and pass fresh order in the same case.
According to the details, M/s Meena Brokly imported six consignment of live fish from Thailand and got clearance. During the course of audit it was observed importer has evaded duties and taxes amounting Rs 153450.
After show cause notice, adjudication proceedings were culminated and order in original was passed with remarks that short paid amount should be recovered from importer with penalty of Rs 5000.
Being aggrieved with the order, appeal was filed before the collector of customs against the order in original who heard the case and passed the order that appeal is accepted partially.
Not satisfied with the order, the appeal was filed before the Customs Appellate Tribunal on the grounds that impugned order in appeal passed against the facts. Adding more, order in appeal also passed beyond the law and in mechanical fashion without considering legal ground in same case and same is liable to set aside.
On the other hand, the respondent department opposed the arguments in the same case and prayed for the rejection of appeal. After hearing arguments from both sides, Customs Appellate Tribunal decided the appeal.
