LAHORE: The Customs Appellate Tribunal has dismissed a case filed by M/s Sufi Steel and M/s Ikram International Service against Customs Adjudication additional collector and Model Customs Collectorate Appraisement deputy collector.
Bench-II Judicial Member Omer Arshad Hakeem heard the case and dismissed the same with remarks that the collectorate need to investigate how the sample of 0.355 mm was sent for chemical testing. The collectorate must indentify delinquent staff and indentify the role of clearing agent and take serious action against the staff and clearing agent.
As per brief facts of the case, the Lahore Customs Appraisement deputy collector found that M/s Sufi Steel imported a consignment declared as electrical silicon steel sheet in secondary quality in quantity of 431.96 metric ton from Netherlands and the importer paid Rs 6.842 million in wake of taxes and duties with the percentage of zero percent sales tax, 17 percent additional sales tax, 3 percent income tax and 5.5 percent as advance tax.
The customs selected the case for examination and forwarded case to the laboratory to know about the thickness of silicon sheet. After the examinations, some discrepancies were found and department imposed some additional taxes.
The appellant filed the case before the adjudication and claimed the concession. After hearing the case, the adjudication authority declared that the appellant must pay the additional taxes imposed by the department.
He aggrieved from the decision and filed the case in the customs appellate tribunal on the grounds that impugned order passed in the mechanical fashion and claimed for the concession under the Customs Act, 1969.
After hearing the case, Customs Appellate Tribunal dismissed the case with order to maintain the decision of adjudication and ordered the adjudication authority to re-examine the quality and quantity of consignment.
