LAHORE: The Customs Appellate Tribunal has remanded back an appeal filed by M/s Idrees Enterprises and three others versus Additional Collector of Customs (Adjudication) Lahore and others.
Muhammad Shabbir Gujjar, Member Judicial, heard the arguments from both sides and decided the case with remarks that departmental representative from the respondent has agreed with lapse made by the appellant so, with the consent of both parties, the impugned order is set aside and case is remanded back to the learned adjudication authority for a decision of fresh hearing after giving an opportunity of hearing to the parties within 45 days from the receiving of order.
During the course of audit by the Customs Department, the team found mis-declaration in the PCT heading in the import of Suzuki pickup and an order was passed to pay 35 percent duty instead of 15 percent as per law.
During the process of hearing, no one appeared before the Customs Appellate Tribunal on behalf of the appellant’s side. Consequently, the adjudication authority has passed the order in favour of the department.
Resultantly, the appellant filed the case before the tribunal on the ground that the adjudication authority passed the order without providing sufficient opportunities of hearing which is against the principle of nature. He further added that the adjudication authority has re-assessed the impugned goods in haphazard manners and without applying the judicious mind so the impugned order is liable to be set aside.
On the other side, the counsel of respondent, who appeared on behalf of the department, did not deny it. After hearing both parties, the customs appellate tribunal has decided the case for fresh order.
