LAHORE: The Customs Appellate Tribunal has disposed of a case of Nadeem Ahmed versus Additional Collector of Customs (Adjudication) Lahore with an order to re-assess the value of the impugned goods in accordance with Section 25 of Customs Act-1969.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the case in detail and passed the order that the tribunal had seen that value of the impugned merchandise assessed in an offhand manner we therefore direct that prior to release the value, duties and taxes of the impugned scrape shall be reassessed by the appraisement concerned staff of collectrate of customs Sambrial shall be re-determined in accordance with the law.
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The staff of Customs Intelligence and Investigation-FBR visited the godown owned by Malik Shabir, Wazirabad. With the power of search warrant, search was conducted in the presence of owner who recovered 39,695 kilograms of foreign origin Acrylic Sheet Scrap.
On demand, the owner failed to produce legal documents showing lawful import the goods. The goods were confiscated under section 2(kk) of the Customs Act-1969.
After the Show Cause notice, adjudication authority heard the case and passed the order to release goods on the payment of redemption fine equal to 35 percent of value of goods and also impose five percent penalty.
Being aggrieved from the other, Complainant filed the case before the Customs Appellate Tribunal on the grounds that the impugned order was passed in a mechanical fashion and without judicious mind which is liable to set aside. The respondent denied all the allegations leveled by the plaintiff.
After hearing the detailed version, customs appellate tribunal dispose of a case with the order to re-assess the value of seized goods.
