LAHORE: Customs Appellate Tribunal has dismissed an appeal filed by M/s Emco Industries Private Limited versus Collector of Customs Adjudication Lahore.
Justice (retired) Malik Manzoor Hussain, Chairman Customs Appellate Tribunal, heard the case and decided with the arguments that the DTRE rules do not allow any alternative utilization of input under the DTRE approval.
Plaintiff M/s Emco Industries private limited was granted a DRTE approval No: LHR/3311/01522009 and LHR/3438/1002010 on contract basis for the import of Ball Clay, Calcined Alumina and some other things but complainant imported the DTRE after the expiry of the utilization.
The same DTRE does not allow to import or export alternate goods and authorities ordered the payment of remaining amount of Rs8.9million in the duties and taxes.
After a show cause notice, adjudication authority passed the Order-in-Original and declared that the petitioner evaded the amount of Rs8.9million and also charged Rs2million in penalty under the Income Tax Ordinance-2001.
Plaintiff M/s Emco industries private, aggrieved from the ONO, filed a case before the Customs Appellate Tribunal and put all those points on the bases the appellant used the DTRE.
On the other side, the recipient denied all the allegations and prayed for the rejection of the appeal filed by M/s Emco Industries.
After hearing the arguments from both sides, Customs Appellate Tribunal dismissed the appeal and upheld the order passed by the adjudication authority. Tribunal also declared that the DTRE is approved specifically for the import and export otherwise businessman may approve another DTRE.
