LAHORE: Customs Appellate tribunal has waived off penalty of Rs 50, 000 on the customs clearance agent in case filed by the 42 different appellants against the Collector Customs Faisalabad and others.
According to the details, the customs staff with the help of police was intercepted truck, on search miscellaneous goods were recovered. Customs team found Diamond Star City Brand foreign origin plain art silk cloth.
On quarry, driver produce Copy of belty while he failed to produce legal document regarding lawful imports of goods and same were defined under section 2 (s) of Customs Act 1969.
After Show Cause Notice adjudicating authority examined record and passed the Order-in-Original against the importer who aggrieved from the order and filed the case before the Customs Appellate Tribunal on the grounds that impugned order passed in mechanical fashion without proper appreciation of law point involved in the case. The allegations on the appellant are not based on any evident and reasoning all allegations on the presumptions so the same order in original is liable to set aside. On the other side respondent department representative produce all record.
After examining and hearing the arguments from both sides, Customs Appellate Tribunal passed the Judgment that there is no direct evidence of appellant’s connivance or act of mis-declaration in the Audit Observation so the imposition of penalty of Rs50,000 upon the customs clearance agent is un-called for and unjustified and said penalty is remitted.
