LAHORE: The Customs Appellate Tribunal (CAT) has set aside the case of M/s Zohaib International versus Collector of Customs Lahore, Additional Collector Customs Appraisement Dry port Mughalpura Lahore and Deputy Collector of Customs Mughalpura.
Imran Tariq, Member Technical Bench-II of Customs Appellate Tribunal, heard the case and remarked that on the record provided by the parties the case was remanded back by the Customs Appellate Tribunal to the learned adjudication officer with the directions to pass fresh speaking order in accordance with section 25 of the Customs Act 1969.
Furthermore, the learned adjudication officer has not discussed the issue with reference to documents placed before him and give reason why he has not accepted the commercial documents produced by the appellant.
Tribunal added more, in context with section 25 of Customs Act 1969 the authorities might find the transaction value as not genuine value of such goods comparable with the price .
Customs Appellant Tribunal remarked in the judgement the appellant produce invoice issued by the manufacturer, packing list and GDs.
Finally Customs Appellate Tribunal has accept the appeal and impounged order in orginal as well as assessment order set aside.
The brief fact of the case the appellant imported consignment of carbon black grade N-175 from China, the importer sought clearance of goods thereof as ‘carbon black’ classified under PCT heading. The impounged goods were tested by the Customs Laboratary Mughalpura Lahore for determination of classification. The lab report confirmed that the impounged goods are “activated carbon”.
The appellant aggrieved the order after laboratory test and file the case in Customs Appellate Tribunal. After conducting hearing Customs Appellate Tribunal hears the case and set aside the case as further order.
It is necessary to mention here that prior to this Customs Appellate Tribunal also set aside case of Nadeem Akhtar.
