LAHORE: The Customs Appellate Tribunal has accepted an appeal filed by M/s Unique Trading Industries (Pvt) limited against Collector of Customs (Appeals), Collector of Customs MCC (Preventive), Customs House Lahore and others.
Imran Tariq, Member Technical Bench-II, stated in the judgment that standard practice of the export section to retain samples of exported goods, which has been not done in the case to do so, is invariably for dispute resolution at later stage and samples are not drawn.
According to the brief facts, M/s Unique Trading Industries Private Limited was exporter of leather shoes and finished leather of cow & buffalo or camel hide and filled numerous GD/ shipping bills declared HS Code and sub-code through M/s Salman International Customs Clearing agent Lahore. Rebate is also claimed on each and every GD-SB @ 1017 percent in term of SRO 210 (1)(I)/2009. The customs authorities rejected the rebate claimed by the exporters.
After a show cause notice, the adjudication authority passed the order in original and dismissed the appeal and upheld the customs authorities order. Being aggrieved from the order, appeal is filed before the collector of customs (Appeals) who also passed the order against the appellant after watching the facts and reading laws.
The appellant challenged the impugned order before the customs appellate tribunal on the grounds that impugned orders are not good in the eye of law and also prayed for the suspension of the orders passed by the collector customs and adjudication authority. The counsel for appellant rejected the allegations and prayed for the rejection of appeal.
After hearing the arguments, Customs Appellate Tribunal accepted the appeal of M/s Unique Trading Private limited.
