LAHORE: The Customs Appellate Tribunal has accepted the appeal of M/s Pak Port International Customs Clearing Agent against the Collector Customs MCC Lahore, Collector Customs (Appeals) and Deputy Collector Customs (Adjudication), AFU Lahore.
Tribunal Member Judicial bench-II Omer Arshed Hakeem declares in the judgment that impugned order was not sustained on the touchstone of Section 32 of Customs Act-1969 therefore this appeal is accepted and resultantly the impugned penalty on the appellant clearing agents stand remitted.
On the core controversy, information was received that some exports were indulged in export against fake/fabricated for ‘E’. The record of already exported consignment was checked and consequently observed that some consignment was exported along with form ‘E’ which was observed by the banks. The bank authorities reported non-authentication and fakeness.
It was transpired that responded knowingly and deliberately contravened the provision of Section 16 & 32 (1) of Customs Act-1969.
After a show-cause notice, adjudication authority passed the order-in-original to recover the penalty under Section 156(1) 14 & 202 of Customs Act-1969.
Being aggrieved from the order and appellant file, the appeal before the learned Collector of Customs (Appeals) Lahore also orders the recovery of penalties under the law.
The appellant dissatisfied from the order filed an appeal before the Customs Appellate Tribunal on the grounds that he did not violate the laws. The departmental representative denied the allegation of appellant.
Finally, the Customs Appellate Tribunal passed the order that impugned penalty on the appellant stands remitted and appeal has been accepted in favour of customs clearing agent.
