LAHORE: Customs Appellate Tribunal has accepted the appeal and set aside the impugned Order-in–Original (ONO) in seized Hino truck case.
The same appeal was filed by M/s Azhar Brothers against Collector of Customs Faisalabad.
According to the brief facts of case, the appellant M/s Azhar Brothers imported 12 units of used Hino truck mounted crane in three consignments and sought clearance vide GD No FDRY-HC-1139. The importer claimed assessment under HS Code 8705.1000 Crane Lorries which covers special purpose motor vehicle.
Customs official found some irregularities in the imported items and adjudication order was passed that the same goods were confiscated under the Customs act 1969.
Being aggrieved with the order an appeal was filed before the Customs Appellate Tribunal that order in original passed in mechanical fashion and without consideration of facts of case but respondent denied allegations and prayed for the rejection of appeal. After hearing the arguments from both sides Customs Appellate Tribunal accepted the appeal and set aside Order-in-Original.