LAHORE: The Customs Appellate Tribunal has rejected an appeal filed by the M/s Cress Pak International against the Collector of Customs (Appeals), Additional Collector of Customs (Appraisement) and others.
The appellant had imported the consignment of dark blue tinted floated glass from China and filed the WeBoc GD LAPR-HC-12464. During the course of examination, it was found that the thickness of goods on invoice was mis-declared and violation of Section 32 of the Customs Act-1969 was committed which is punishable under Section 156(I) of Customs Act-1969.
The adjudicating authority has gone through the facts of the case and heard both sides. On the basis of facts, the charges were levelled on the respondent and the same showed willingness to pay differential amount of taxes and duties.
The authority also passed the Order-In-Original to release the goods to its lawful owner on the payment of taxes and duties of Rs445500.
Being aggrieved from the order, the appellant challenged the order before the learned collector of customs (Appeals) who waived the penalty of Rs25000 and ordered the payment of taxes and duties.
The appellant filed the case with the customs appellate tribunal on the grounds that the impugned order was passed in a mechanical fashion and without considering the actual facts of the case. On the other side, the respondent denied all the allegations.
After hearing the arguments from both sides, Imran Tariq, Member Technical Bench-II, passed the judgement with remarks that the appellant failed to produce evidence to support his arguments and the appeal is devoid of merit and not accepted.
