LAHORE: The Customs Appellate Tribunal has remanded a case of M/s Toray Plast back to the collector of customs (Appeals) with the order to re-ascertain the correct PCT heading.
The case was filed against the Collector of Customs (Appraisement) Dry Port Mughalpura Lahore, Deputy Director PCA and others. The impugned order is partly set aside by the tribunal.
As per precise fact of the case, on the core controversy, the Post Clearance Audit (PCA) made scrutiny of the import clearance data under the PCT heading 9617.0020 for the period of year 2011-12 which revealed that the appellant imported a consignment of table-wares and kitchen-wares from China and got them cleared, including vacuum flasks and other vessels, at appraised value of $1.20 per kg claiming benefits under the SRO 659(I)/2007 of concessionary rates of customs duty.
After the scrutiny, the customs authorities found that the imported goods were not classified under the PCT heading prescribed by the importer but they were classified under PCT heading 3924.9000 attracting 25 percent customs duty.
After a show cause notice, the adjudication authority heard the case and passed the impugned Order-In-Original and declared that the importer violated the laws and also imposed Rs 25,000 penalty on the importer.
The appellant dissatisfied from the order and filed the case before the learned Collector of Customs (Appeals) who also passed the order against the appellant.
The appellant filed the case before the Customs Appellate Tribunal on the grounds that the impugned order is not according to the law and tribunal may declare null and void the orders passed by the last authority.
After hearing the arguments, Omer Arshed Hakeem, Member Judicial bench-II, remanded back the case to the learned collector of customs for fresh speaking orders.
