LAHORE: Customs Appellate Tribunal on Tuesday has set aside adjudication order in seized Enzyme case and remanded back the appeal for investigation.
The appeal was filed by deputy director, Directorate of Customs Post Clearance (PCA) Aduit Lahore against M/s Worldwide Scientific and others.
Omer Arshed Hakeem, Member Judicial bench-II heard the case and examined the documents produced by the parties. The judgemnet was passed with remarks that same appeal is remanded back to the adjudication officer who will revisit the classification concession if available under the Traffic Heading.
According to the details of case, M/s World Wide Scientific Lahore was imported three consignment of Enxymes from Luthuania and got clearance under the wrong PCT Heading and wrongly claimed the benifits.
During the course of audit customs officers was observed that importer has evaded taxes and duties and importer has short paid Rs 24, 69, 545 that is liable to pay thier liablities.
After show cause notice, adjudication proceeding were culminated and Order-in-Original was passed with remarks that show cause notice being devoid of merit.
The appellant department has challenged the impugned order before the Customs Appellate Tribunal on the grounds that ONO is not according to the facts of law and liable to set aside but respondent denied allegations. After hearing arguments Customs Appellate Tribunal has set aside ONO and remand back appeal.
