LAHORE: The Customs Appellate Tribunal upheld an impugned order and dismissed an appeal in an imported ring spinning frames and expiration of the manufacturing bond license. The appeal was filed by Collector Customs, Model Customs Collectorate Multan, against the M/s Green House Spinning Mills Limited Multan.
Justice Retired Malik Manzoor Hussain, Chairman Customs Appellate Tribunal, heard the case in details and passed a judgment with remarks that there is no merit in the appeal filed by the department and there is no need to intervention in the impugned order.
M/s Green House Spinning Mills Limited got a manufacturing bond license but the same one was not renewed which was tantamount to violate the Customs Rules-2001.
As per show cause notice, respondent M/s Green House Spinning Mills Limited imported six sets of the Complete Ring Spinning Frame under SRO 554 (1)/1998. Due to illegalities, the contravention report was prepared and that matter was forwarded to jurisdiction.
The matter was adjudicated by the authority and an Order-in-Original was given with remarks that the charge framed by the department is established and the party is directed to deposit Rs03million along with the original Sales Tax under Section 34 of the Act-1990.
Feeling aggrieved from the order, the appeal was filed before the Collector of Customs Appeal who heard both parties and set aside the Order-in-Original.
Not satisfied with the impugned order, the department challenged the Customs Appellate Tribunal on the grounds that the impugned order was passed without consideration of facts which is liable to be set aside. On the other side, respondent denied allegations and produces the relevant record.
After hearing arguments from both parties, the Customs Appellate Tribunal dismissed the appeal.
