LAHORE: Customs Appellate Tribunal disposed of Beijing Printing Private Limited by referring it back to customs adjudication for reviewing the case.
Tribunal Member Omer Arshed Hakeem ordered that the decision made by additional collector of customs Faisalabad was not changed and case sent back to adjudicating officer with the direction to pass fresh order after properly considering the manufacturing process of Beijing Printing and provide opportunities of hearing to both parties and collect evidence which they like to produce.
According to details, the appellant, Beijing Printing had claimed that his business came under SRO 439 (I)/2001, while the adjudication authority passed ordered that exemption availed by the Beijing Printing under SRO 493(I)/2001 dated June 18, 2011 was not admissible to imported machinery since none of the specifies industries mention in the value added category.
The appellant charged with the contravention of section 32(1),(2) and asked to pay Rs 910,113.
After the ONO issued by Faisalabad collector, the appellant approached customs appellate tribunal and argued that the impugned order was barred by time and beyond the limitation of 90 days prescribed under Sub Section (3) of Section179 of Customs Act, 1969.
The appellant provided finish product size as screen length 1280mm, 1620mm, 1850mm, 2450mm, 3050mm, 3500mm, screen length 640mm and mesh size 80mm and 125 per liner inch.
The appellant contended that punches raw material and through manufacturing process alloy and convert into printing screen which is sold to registered buyers.
The customs department representative refuse the appellant stance argued that impugned was not barred by time had been passed under the Sub Section 3A of Section 32 of Customs Act, 1969.
After analysing the views, appellate tribunal Member Omer Arshed Hakeem disposed of the case and sent back to Faisalabad adjudicating authority for further hearing.
