LAHORE: The Customs Appellate Tribunal has modified an Order-in-Original in a case filed by the M/s Indus Dying & Manufacturers against the Collector of Customs (Preventive) and Collector of Customs (Adjudication) Lahore.
Muhammad Shabbir Gujjar heard the case in details and decided the case with remarks that the total amount of duties and taxes was already paid by the appellant so the redemption fine is reduced from Rs50000 to 20000.
Superintendent of Customs (Imports), Land Freight Unit (LFU) Wagha, had reported a case that M/s Indus Dying & Manufacturers imported Indian raw cotton and claimed the benefits of SRO 1125(I)/2011 for the payment of Sales Tax @ two percent instead of 13 percent.
During the course of audit, the Customs Authorities found that importer wrongly claimed the benefits of SRO and is liable to pay taxes and duties @ of 16 percent instead of two percent and also charged Rs3595060 from the importer.
After the issuance of a show cause notice, the adjudication proceedings culminated and Order-in-Original was passed with the remarks that the show cause notice established that importer M/s Indus Dying & Manufacturers is liable to pay duties and taxes.
Being aggrieved from the order, the appellant filed the case with the Customs Appellant Tribunal on the ground that the ONO was not passed on the facts but the adjudication authority passed the order without appreciation of laws so ONO is liable to be set aside. On the other side, the respondent counsel argued in favour of the department.
After hearing arguments from both parties, the Customs Appellate Tribunal decided the case and modified the ONO.
