LAHORE: Customs Appellate Tribunal has set aside case of additional director, Directorate of Intelligence and Investigation against M/s rising sun Constructions, Sohail Majeed Enterprises and others.
Member Judicial of bench-II Omer Arshed Hakeem said in the final remarks that both impugned orders are set aside and instant customs appeals remanded back to the adjudication officer with direction to pass fresh speaking order after providing opportunities of hearing to both the parties and receiving evidences which they may likely to produce.
In the précis facts of the case, M/s Rising Sun Construction Lahore imported one used Hino Transit Mixer truck model 1997 made in Japan and declared PCT heading 8705.4000. the staff if MCC appraisement Lahore examined the said vehicle and cleared it against the customs value of Rs 11, 70, 437 involving an amount of duty and taxes to the tune of Rs 7, 32, 500.
The directorate of intelligence and investigation Lahore received information that the said importer has imported one unit used Hino bus has not been fabricated and declared and concrete transit mixer truck. The said consignment was detained under the section 2 (kk) and 17 of customs act 1969.
After the show case notice adjudication officer heard the case and passed the order to release truck to the owner and said that there is no violation occurred from recipient side. Appellant filed the case before deputy collector of customs those passed the order against the appellant.
Being aggrieved from order and filed case before customs appellant tribunal and challenged the both orders in original.
Customs appellate tribunal heard the argument from both sides and remanded back case to the adjudication authority for fresh speaking authority after hearing the case.
