LAHORE: The Customs Appellate Tribunal has partially accepted an appeal filed by Deputy Director, Directorate Post Clearance Audit, Lahore, against M/s Elahi Traders, Shah Alam Market Lahore.
M/s Elahi Traders imported kitchenware made of plastic from China and got them cleared under the wrong PCT heading.
Omer Arshed Hakeem, Member Judicial, heard the case in details and examined the record produced by the parties in the court. The judgment was passed with remarks that the appeal is accepted partially, but not completely, and importer fulfills the basic requirement.
M/s Elahi Trader imported kitchenware and got them cleared under the PCT heading 9617.0020. The department feels that it got cleared wrongly and further duties and taxes are due to be levied on it.
A show cause notice was issued and adjudication proceedings were culminated by the authority. Order was passed with remarks that M/s Elahi Traders evaded Rs234600 that is imposed on it with a penalty of Rs25000.
Being aggrieved from the order, an Order-in-Original was challenged before the Collector of Customs (Appeals) who set aside the order and accepted the appeal.
The appellant, not satisfied with the order, challenged the order on the grounds the same order was passed in a mechanical fashion and without the consideration of facts which is liable to be set aside.
On the other side, the respondent denied all the allegations and appealed for the rejection of the case.
After hearing the arguments from both sides, the Customs Appellate Tribunal accepted the appeal partially.
