LAHORE: Customs Appellate Tribunal Lahore has declared Customs Adjudication’s order null and void against an importer on Rs 30.37 million irregularity while importing the SKD kits for televisions.
As per details, the case was filed by audit department on the grounds that appellant imported SKD kits, of Sony company by declaring the less value of the consignment. This point was established by audit team while scrutinising the data of past consignment which was imported by same importer namely Pan Pacific Limited under Section 25 (I) of Customs Act, 1969.
The audit team presented the report before the adjudication authority regarding the irregularity of Rs 30.37 million made by alleged importer where an Order-in-Original was passed against the importer.
The appellant showed dissatisfaction over the order and filed appeal in tribunal on the grounds that the audit team has made compression of the two consignments imported by him without considering that he had imported CBU television in previous consignment and now he imported SKD kits.
During the hearing, the tribunal learned that the appellant deposited duties/ taxes, the case made out on basis of comparison between CBU television and SKD kits and such comparison did not provide strong grounds to the case.
In the light of observation of finding, the tribunal did not found any merit in impugned order and accepted the appeal of importer.
