LAHORE: The Customs Appellate Tribunal has dismissed an appeal in an impounded recycled polypropylene film case. The same case was filed with the Collector Customs Faisalabad against M/s JS Brothers and others.
Justice (retired) Malik Manzoor Hussain, Chairman, Customs Appellate Tribunal, heard the case in detail. After hearing arguments from both sides, the case was decided with remarks that the importer strongly objected to the sample not taken in his presence therefore the sample as well as the report, procured after passing the order in the appeal, could not be relied and, on this stage, is of no help to the department so appeal is dismissed.
As per history of the case, M/s JS Brothers imported a consignment from China Recycled Polypropylene Film which was cleared through a clearing agent. The examination was conducted after the complete examination of the consignment on the basis of sufficient reasons. The imported goods were not according to the quality and the same ones were seized for further investigation.
After a show cause notice, the adjudication proceedings were culminated. After the completion of legal formalities in conclusion Order-in-Original was passed with remarks that the charge of mis-decleration was found correct and importer is liable to deposit the evaded amount with Rs100000 penalty on importer and Rs25000 on clearing agent.
Being aggrieved from the order, the appellant filed a complaint with the Collector Customs Appeals who dismissed the impugned order.
The appellant department challenged the order before the customs appellate tribunal on the grounds that the Order in Appeal was passed without the appreciation of law which is liable to be set aside but the respondent party denied the allegations.
After hearing arguments, the Customs Appellate Tribunal dismissed the appeal in favour of the respondent.
