LAHORE: The Customs Appellate Tribunal has set aside the impugned order and remanded back an appeal filed by M/s Imperial Electronics versus Collector Customs Lahore.
The Customs Appellate Tribunal heard the case in detail and passed the order that same case has been remanded beck to the adjudication authority for decision after finalizing the main impugned appeal.
The report was submitted by the Deputy Director, Directorate of Customs Post Clearance Audit (PCA), and issued a show cause notice that importer had availed inadmissible benefits of exemption of Customs Duty, Sales Tax and Income Tax.
Adjudication proceedings were culminated and Order-in-Original was passed with the upheld demand by department of Rs125million and also imposed Rs01million on the appellant.
Being aggrieved with the Order-in-Original, appellant challenged the same before the Customs Appellate Tribunal on the grounds that impugned order is passed in a mechanical fashion without applying judicious mind and without providing opportunities for hearing to the appellant which is liable to be set aside. On the other side, the respondent denied all the allegations.
After hearing the arguments from both sides, the Customs Appellate Tribunal has set aside the ONO and remanded back the case to the adjudication authority to decide the case within three months.
