LAHORE: Customs Appellate Tribunal set aside the impugned order and remanded back appeal in importer live fish case. The same case was filed by M/s Marine World Private Limited against the Collector of Customs (Appeals) and others.
During the hearing of case on Thursday, Omer Arshad Hakeem, member judicial bench-II heard arguments from both sides and examined the record produced by the both parties and passed the judgment with order to Collector of Customs (Appeals) to hear and pass fresh order after hearing parties.
According to the details of case, M/s Marine World Private Limited imported six consignments of live fish from Sri Lank and Indonesia and got clearance @ $5 per kilogram. During the course of examination it was observed that importer evaded the duties and charged Rs1,53,450 in taxes and duties.
After a show cause notice, adjudication proceeding were started and Order-in-Original was passed with remarks that show cause stands established levied amount of Rs1,53,450 recovered from appellant with Rs5,000 penalty.
Being aggrieved with order, appeal was filed before the Collector Customs Appeals who accepted the appeal partially and waived off penalty from the importer and clearing agent.
Not satisfied with order, appellant challenged the order before the Customs Appellate Tribunal on the grounds that Order-in-Original and Order-in-Appeal passed in mechanical fashion and without consideration of facts and same is liable to set aside.
The respondent denied all allegations and appeal for the rejection of complaint. After hearing arguments from both sides, Customs Appellate Tribunal has decided to remand back case for fresh hearing.
