LAHORE: The Customs Appellate Tribunal has accepted the appeal of M/s Jan Enterprises and set aside the Order-in-Original passed by the adjudication authority.
Imran Tariq, Member Technical Bench-II, has declared in the judgment that the goods seized by the customs authorities have not only been declared but also been processed correctly.
The appellant imported the impugned goods of 542 cartons of air-fresher and 300 cartons of erasers M/o rubbers from China at transitional value @ $4000 and claimed under the PCT heading 3307.4900. On a tip-off, customs authorities examined the imported goods and found some discrepancies in the PCT heading and weight.
The examining authorities declared that the imported mis-declared goods violated the provision of Section 18, 32 (1) & (2) of Customs Act-1969, punishable under clause 14 & 17.
After a show cause notice, the adjudication authority passed the order-in-original and ordered recovery of Rs564021 and also imposed a penalty of Rs150000 on the importer.
Appellant dissatisfied from the order-in-original challenged the order before the learned Collector of Customs (Appeals) and also passed the order for disciplinary action.
Being aggrieved from the order, appellant filed the cause before the Customs Appellate Tribunal on the grounds that the examination of imported goods by the customs staff was not correctly done and adjudication authority also passed the bad order. He prayed before the tribunal for declaring null and void the order-in-original. On the other side, recipient denied all the allegations.
After hearing the arguments from both sides, the Customs Appellate Tribunal accepted the appeal of M/s Jan Enterprises and set aside the Order-in-Original.
