LAHORE: The Customs Appellate Tribunal has accepted an appeal filed by M/s A.M Construction Company versus Collector of Customs Appraisement Lahore and others.
Muhammad Shabbir Gujjar, Member Judicial, heard the arguments from both sides and decided the case with remarks that departmental representative from the respondent has failed to prove the illegality of dump truck from United Arab Emirates and same appeal is accepted in favour of complainant.
During the course of audit by the customs department, the team found mis-declaration in the PCT heading in the import of used dump truck and an order was passed to pay duties and taxes.
A petition was filed before Lahore High Court who declared the Collector of Customs to determine the facts and decide the case.
In compliance of directions of LHC Collector of Customs Appraisement who passed the order against appellant who filed the case before the Customs Appellate Tribunal.
Resultantly, the appellant filed the case before the tribunal on the ground that earliest passed the order without providing sufficient opportunities of hearing which is against the principle of nature.
He further added that the adjudication authority has re-assessed the impugned goods in haphazard manners and without applying the judicious mind so the impugned order is liable to be set aside.
On the other side, the counsel of respondent, who appeared on behalf of the department, did not secure the department stance. After hearing both parties, the customs appellate tribunal has decided the case to release goods to lawful owner immediately.