LAHORE: Customs Appellate Tribunal has accepted the appeal filed by the M/s Crescent Textile Mills Limited against Collector, Model Customs Collectorate Faisalabad and others.
According to the brief facts of the case, during the audit record of M/s Crescent of Textile Mills Limited customs authorities observed that the DTRE user imported Polyester Yarn Classified under HS Code 5402.3300. According to the Customs Tariff the aforesaid goods if imported from the three prescribed companies of Thailand i.e. M/s Sunflag, M/s Long Stitcompa and Capitol Rayon Company then the importer companies are exempted from the anti-dumping duty.
Whereas in the instant case the DTRE user has imported Polyester Yarn from Companies other then mentioned above therefore, DTRE user should have paid Anti-Dumping Duty @ 18.93 of assessed value and an amount if Rs 11, 42, 132 is recoverable from him.
M/s Crescent Textile Mills Limited were called upon the show cause notice and adjudication proceeding culminated after the complete proceeding the order-in-original passed that charged stated in the show cause notice is established and anti dumping duty is recoverable from importer.
Being aggrieved from the order the appellant challenged the order before the Customs Appellate Tribunal and produce the entire document on which the goods were imported. The counsel for the respondent also appears before the tribunal and rejected the allegations.
After hearing the arguments from the both side Imran Tariq, member technical bench-II has decided the case and accepted the appeal for the M/s Crescent Textile Mills Limited and set aside the impugned order.
