LAHORE: The Customs Appellate Tribunal Lahore has dismissed the case of Fatima Fertilizers Company against the Order-in-Original of collector of Customs Adjudication, Faisalabad and director of Post Clearance Audit, Lahore.
As per details, PCA while auditing the import record of the M/s Fatima Fertilizers found that it has evaded duties and tax on the import of consignments from Germany falling under HS Code 8416: 2000 which were cleared by Auto Track Customs Agents, Multan.
The PCA has also detected that it has taken undue benefits of Section 25(2)(c) and 18, 78 and 83 of the Customs Act 1969.
After completion of formalities, show cause notices were issued to Fatima Fertilizers Company and Auto Track Customs Clearing Agents and case was forwarded to adjudication.
Customs Adjudication in its decision stated that an amount of Rs.9.25 million is recoverable form Fatima Fertilizer comprising, Rs 7 million approximately as customs duty, Rs 1.5 as federal excise duty and default surcharge Rs 1.25 million and also imposed penalty of Rs 500,000 on the importer for the violation of Section (1) 06 of Customs Act 1969.
The adjudication also directed the customs to initiate legal proceedings against the clearing agent.
Later, importer filled an appeal against the decision of the adjudication, where Member Technical Bench-I Imran Tariq dismissed the case by saying that appellant remained fail to prove any illegality in the order.
