LAHOER: The Customs Appellate Tribunal has accepted an appeal filed by the M/s A Z Apparel Private Limited against the Collector, Customs House Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the appeal in detail and passed the impugned order being clearly hit by the bar of limitations on the touchstone of the Sub Section (3) of Section 179 of the Customs Act-1969 which is enforceable in law.
The DTRE user M/s A Z Apparel Private Limited consumed nylon/ spandex dyed fabrics weighed 1,680 kilograms and DTRE user failed to consume 806 kilograms of nylon/ spandex dyed fabrics in the manufacturing of exported goods.
After a show cause notice, adjudication proceedings were culminated and Order-in-Original passed with remarks that show-cause notice is established, and the department will recover the short-paid amount with default surcharge and penalty of Rs10000.
Being aggrieved from the order, the appellant filed the appeal before the Collector of Customs (Appeals) who upheld the Order-in-oOriginal and waive of penalty on the appellant.
Being dissatisfied, the department filed an appeal before the Customs Appellate Tribunal on the grounds that the appeal before the Collector Customs (Appeals) was time barred and appeal is liable to be set aside. Appellant also produced the document regarding the illegality of goods. On the other side, the respondent denied all the allegations.
After hearing the arguments, the Customs Appellate Tribunal accepted the appeal.
