LAHORE: The Customs Appellate Tribunal upheld an order passed by the adjudication officer in a case of M/s Fayyaz Trading versus Superintendent Customs Intelligence and Investigation-FBR Lahore, Deputy Collector of Customs MCC, NLC Lahore and others.
Imran Tariq, Member Technical Bench-II, heard the case in detail and passed the judgement that correct value was applied by the adjudication officer as the soap in question was of Thailand origin imported from Indonesia. Therefore tribunal upheld the decision of Collector of Customs (Appeals) Lahore.
The staff of Intelligence and Investigation-FBR, Regional Tax Office Lahore, intercepted a trailer loaded with foreign origin soaps near Babu Sabu, Bund Road, Lahore which was coming from Karachi. To a query, the driver failed to produce documents regarding the lawful import. The goods were confiscated under Section 2 (kk) of Section 17 of the Customs Act 1969.
After the initial verifications, the case was transferred to the adjudication authority which passed the Order-In-Original. Being aggrieved from the order, and case was filed before the learned collector of customs who also passed the order that penalty imposed on the carrier of the impugned order is remitted.
The decision was challenged before the Customs Appellate Tribunal on the grounds that adjudication order and order passed by the learned collector of customs is not according to the law, and is liable to set aside. On the other side, the counsel for the respondent denied all the allegations and prayed for the dismissal of the case.
So the case was decided and the adjudication order was upheld by the Customs Appellate Tribunal.
