LAHORE: The Customs Appellate Tribunal has rejected an appeal filed by the Deputy Director, Directorate of Customs Post Clearance Audit Lahore against M/s Zain Enterprises.
According to the details, Member Technical Bench-II Imran Tariq heard the case in details and passed the order that before leaving the judgment, the appellant’s contention that the description of business activities of the respondent M/s Zain Enterprises has not been spelled out in clear terms is not tenable as they have already specified it.
According to the details, Deputy Director, Directorate of Customs Post Clearance Audit Lahore was informed that M/s Zain Enterprises has imported 145 consignments of garments and footwear from China and availed the benefits of SRO that is not admissible to importer.
Customs Post Clearance Audit has audited the imports and charged Rs16,38, 502 on the import which is short paid by M/s Zain under the section 32(1)(2)& (3A) of Customs Act 1969.
The case was referred to the adjudication authority who passed the Order-in-Original that M/s Zain Enterprises has rightly availed the benefits of SRO and the same was dismissed.
The appellant Customs Department has challenged the Order-in-Original before the Customs Appellate Tribunal on the grounds that M/s Zain Enterprises miss use of SRO which is not allowed to him and the adjudication order is not according to the facts so order-in-original is liable to set aside. On the other side, Respondent denied all allegations by the appellant.
After hearing the arguments from both sides, Customs Appellate Tribunal rejected the appeal of customs department and upheld the adjudication order.