LAHORE: Customs Appellate Tribunal on Monday accepted the appeal and set aside the Order-in-Original (ONO) passed by the adjudication authority in smuggled LED lights case which was filed by M/s Advance Energies against Collector of Customs, Appraisement Lahore and others.
Omer Arshed Hakeem, member judicial heard the arguments and examined the record which was produced by the appellant and respondent as well. The judgement was passed with remarks that respondent failed to produce to show the documents regarding seized goods. The appeal is accepted and order in original is set aside.
As per brief history of case, appellant imported consignment of complete MDS/LED lights parts total net weight 1954 kilograms from China at US$3908 and sought clearance under PCT Heading 9405.1090 and claimed the exemption of customs duty under the Customs Act 1969.
During the physical examination, customs officers found that importer is not deserved for the concession and also charged the taxes and duties. Being aggrieved with the order and same appeal was filed before the Customs Appellate Tribunal on the grounds that order in original passed without consideration of facts and same is liable to set aside. On the other side, respondent denied allegations and sought rejection of appeal.
After haring the arguments, Customs Appellate Tribunal has accepted the appeal file by M/s Advance Energies.
