LAHORE: The Customs Appellate Tribunal has set aside an impugned order in misuse of DTRE and the appeal is allowed. The same appeal was filed by M/s Pak Steel Industries Private Limited against Collector Customs Adjudication Lahore.
Justice retired Malik Manzoor Hussain, Chairman Customs Appellate Tribunal, passed the judgment with remarks that appeal is allowed and impugned order is set aside.
According to details of the case, on the information received through Director General, Intelligence and Investigation-FBR Islamabad, that importer is misusing the concession regarding the duty-free import of raw martial under the DTRE scheme and duties and taxes are taxable on the imported raw material. The case of the M/s Pak Steel Industries Private Limited was selected for scrutiny.
After the complete examination of all the record, Rs75million was charged from the appellant in violation of DTRE rules notified vide SRO 450 (I)/2001.
After a show cause notice, the adjudication proceedings were culminated and order-in-original was passed with the remarks that the department may not recover the duties and taxes from importer.
Being aggrieved from the order and an appeal was filed with the Customs Appellate Tribunal on the grounds that all the facts disclose that importer has violated bylaws and impugned order beyond a proper appreciation of bylaw, so the same appeal is liable to be set aside. On the other side, the respondent denied all the allegations.
After hearing arguments from both sides, Customs Appellate Tribunal allowed the appeal and set aside the impugned order passed by former authority.
