KARACHI: The Sindh High Court (LHC) has admitted for regular hearing the special customs reference filed by M/s New Light House (Private) Limited through which it challenged the verdict of the Customs Appellate Tribunal that upheld Order-in-Original against it for evading duties and taxes worth millions of rupees.
The court issued notice to the additional collector of customs MCC (PACCS) on the special customs reference for September 15.
The appellant’s counsel submitted that it had imported and got cleared consignments of welding electrodes at declared value in terms of Section 79 and 8 of the Customs Act 1969. In August 2011, a show-cause notice was issued to the appellant on basis of an audit report of PCA for recovery of Rs 73, 11923 on the ground that consignment were not cleared according to the declared description and value.
The Additional Collector of Customs passed an ONO against it upholding the charges of mis-declaration and besides ordered recovery of evaded customs duties and taxes and imposed Rs 100000 penalty on it. Subsequently, he filed the appeal before Collector of Customs (Appeals) which was allowed and the ONO and show-cause notices were set aside.
Later when Pakistan Customs appealed the verdict before Custom Appellate Tribunal it allowed its appeal and upheld the ONO regarding recovery of the amount and imposition of penalty. He argued that tribunal failed to consider objections raised by of by the applicant, therefore, the judgment was illegal.
