LAHORE: The Customs Appellate Tribunal has accepted an appeal filed by the M/s Union Traders against the Collector of Customs (Appeals) and Principal Appraiser.
Imran Tariq, Member Technical, heard and examined the record and also passed the judgment that, after an exhaustive discussion by both appellant and respondent, the same appeal was accepted.
As per brief facts of the case, the petitioner imported a hydraulic double cabin crane of 12 wheelers under Section 79 of the Customs Act-1969 and the PCT Heading. The department reassessed the value of the crane.
After the appraisement of the imported crane, the adjudication authority examined all the facts and ordered appellant to pay liabilities.
Being aggrieved from the order, appellant filed the case before the Customs Appellate Tribunal on grounds that the PCT heading claimed highlighted and covered all the family to lift and handle the machine, so the impugned order was passed against the facts. He appeals the tribunal to set aside the impugned order while the respondent denied all the allegations.
After hearing the arguments from both sides, Customs Appellate Tribunal accepted the appeal with remarks that imported crane fulfills all the requirements mentioned in the relevant law and decided the case after a complete examination of all the record.
