LAHORE: The Customs Appellate Tribunal has accepted an appeal and remitted the impugned penalty on clearing agent in case of M/s Friends Freight System against Collector Customs Lahore and the Collector Customs (Appeals).
In the final remarks, Member Judicial Bench-II Omer Arshed Hakeem said that the impugned orders are not sustainable on the touchstone of section 32 of the Customs Act 1969, so appeal is accepted and impugned penalty on clearing agent is remitted.
Earlier, in pursuant of information, the customs authorities checked the record of the company and found that the exporter was involved in using fabricated Form “E” for the export of furniture.
A show case notice was issued to the appellant and after the initial proceeding, the officer passed an order-in-original and imposed penalty equal to 10 time of the customs value of the consignment.
After hearing the arguments from both parties, customs appellate tribunal accepts appeal and waived off penalty on the appellant’s clearing agent. The case has been decided.