LAHORE: Customs Appellate Tribunal upheld the impugned order passed by the adjudication authority and dismissed the appeal filed by the Season Food Private Limited against collector of Customs (Adjudication), Collectorate of Customs and others.
Omer Arshed Hakeem Member Judicial Bench-II declared that there are some violations in Imports and Exports Act 1950 and some sections of Customs Act 1969 mentioned by the adjudication authority, so the appeal against Order-in-Original passed by the additional collector of Customs (Adjudication) shall dispose of and last judicial forum order is sustained.
As per the precise fact of case, the Importer Season Food Private Limited, 171-Shadman-II, Lahore was imported consignment of soya TVP granules and saught clearance vide GD No WLCS-5913 under PCT heading 2304-0000. On examination, customs authorities found that Soya TVP imported items not fall under the claimed PCT heading. The importer violated provisions of section 16 and 32 (1) & 2 of customs Act 1969.
After the Show Cause notice to the importer, the adjudication authority examined the case record and heard the arguments from both side and passed the order in original that the importer has violated the laws while he imported Soya TVP.
The appellant aggrieved from the adjudication authority order and filed the case before the Customs Appellate Tribunal on the grounds that there is no legal justification with the respondent to withhold the shipment of perishable nature and argued all other point on the bases appellant imported goods. The counsels of the respondent department denied all allegations and elaborate all the legal points regarding case.
After hearing the detail arguments from both parties Customs Appellate Tribunal dispose of case with directions of upheld the order in original because importer violated some relevant laws.
