LAHORE: Customs Appellate Tribunal set aside collector’s order in case filed by the Collector of Customs Sambrial, Sialkot against M/s National Machinery Store Room Dry Port Sialkot.
Justice ® Malik Manzoor Hussain Chairman Customs Appellate Tribunal finally remarked about the case that the order passed by the Collector of Customs (Appeals) is not in accordance with the law and not sustainable. The appeal is allowed and Order-in-Original (ONO) has set aside.
As per brief facts of the case, the recipient imported the consignment of old and used gas generating sets with control panels and other accessories and sought clearance by filing goods declarations by declaring HS Code 802.3900 attracting customs duty @ 5 percent and got assessed the goods under claimed HS Code and deposited the customs duty @ 5 percent. During the course of audit, it was observed that gas generating sets did not fall under HS code 8502.3900 and attracting customs duty @ 10 percent. After the show cause notice adjudication authority passed the Order-in-Original (ONO) and order to pay short duties mentioned by customs authorities.
Being dissatisfied importer filed the case before the collector of customs (Appeals) who passed the order that appellant deposited the duties ought rightly and case not re-assessed or re-opened.
Being aggrieved and appellant filed the case before the customs appellate tribunal on the grounds that the order passed by the collector of customs (Appeals) is not correct. Tribunal may hear the case and passed fresh order. After hearing the arguments customs appellate tribunal examine the record and passed the order to set aside learned collector of customs (Appeals).
