LAHORE: Customs Appellate Tribunal has set aside the case and allowed the appeal in case filed by M/s Maple Leaf against Collector of Customs (Appeals) Lahore and others.
According to the details about the case, during the course of audit for the year 1996-97 customs authorities was observed that appellant had unlawfully containers as machinery from the bonded warehouse under SRO No.978(I)/95 which resulted into realization of government revenue of Rs8,06,558 and show cause notice was issued and adjudication proceeding was culminated and passed the order in original that appellant is liable to pay the duties and taxes levied by the custom department.
Being aggrieved from the order and the Order-in-Original (ONO) was challenged before the Customs Appellate Tribunal on the grounds that order in impugned order is not according to the facts and prayed before the court for the hearing and fresh speaking order. On the other side the respondent denied all allegations and appeal for the rejection of appeal.
After hearing the arguments from both sides, Customs Appellate Tribunal has passed the judgment that show cause notice having no backing in law and notice also time barred so the appeal is accepted and order in original set aside.
