LAHORE: The Customs Appellate Tribunal has dismissed a case in a seized printed circuit board case filed by Assistant Collector of Customs AFU Airport Lahore against the Collector of Customs (Appeals) Lahore and M/s Creative Electronics.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the parties and announced the order with remarks that the impugned order is modified and dismissed to the extent after a complete hearing. This tribunal feels that there is no need to interfere in the impugned order so the case is dismissed.
The M/s Creative Electronics had imported the printed circuit board and got cleared under the wrong GD so there is a need for investigation and verification therefore the same goods were seized under the Customs Act-1969.
After issuing a show cause notice, adjudication proceeding was concluded by the authority and charging Rs532000 which is 35 percent of value and also by imposing a penalty of Rs20000.
Being aggrieved from the order, an appeal was filed before the Collector of Customs (Appeals) who modified and accepted the appeal.
The Customs Department, being aggrieved from the order, filed the case in the Customs Appellate Tribunal on the grounds that the challenged order was passed in a mechanical fashion and without appreciation of evidence and pleas of the appellant. On the other side, respondent denied all allegations.
After hearing the arguments from both parties, Customs Appellate Tribunal has dismissed the case.
