LAHORE: The Customs Appellate Tribunal has set aside an order passed by the learned collector of customs (Appeals) in a case of Collector of Customs Sambrial Sialkot versus M/s National Machinery Store.
Justice Retired Malik Manzoor Hussain, Chairman/Member Judicial, heard the arguments in the case from both sides and passed the judgement with the remarks that the order passed by the learned collector of customs (Appeals) is not in accordance with the law and hence not sustainable.
As per show cause notice, M/s National Machinery Store imported the consignment of old and used gas generating sets with control panels and accessories and sought clearance by filing Goods Declarations by declaring the HS code 8502.3900 attracting customs duty @ 5percent and got assessed the goods under the claimed HS code and deposited the customs duty @ 5 percent.
During the course of audit, the department observed that gas generating sets did not fall under the SH code 8502.3900 but fall under the HS code 8502.2000 by attracting customs duty @ 10 percent.
The case was transferred to the adjudicating authority which ordered the payment of short paid duties and taxes. But the importer/respondent was not satisfied with the order and filed a case before the learned Collector of Customs (Appeals) who passed the order in favour of the importer.
The case was filed before the customs appellate tribunal on the grounds that learned collector of customs’ order does not clarify the case.
The tribunal heard the case in detail and remarked that the order passed by the learned collector of customs (Appeals) is not acceptable, so the order is set aside.
