LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by M/s Kalash Textile Mills Limited Faisalabad against Additional Collector of Customs (Adjudication).
According to the details, Omer Arshed Hakeem, Member Judicial bench-II, heard the case in detail and examined the record and passed the judgment with remarks that appeal being devoid of merit is dismissed with no order and order passed by the last judicial forum stands intact.
According to the history of the case, the appellant imported input goods under the DTRE scheme free from the payment of duties and taxes for the use of manufacturing of garments, subsequently meant for export. However, the DTRE user failed to consume the same in the exported goods.
As per the DTRE rules, appellant violated DTRE rule 307A and 307D that is punishable under the section 156 (I) 10-A of Customs Act 1969. The show cause notice was issued to the appellant and Rs1,06,22,643 in duties and taxes and additional tax may not be recovered from him.
The adjudication authority heard the case and passed the Order-in-Original (ONO) to stand the order of customs authority and also order to recover the taxes and duties with Rs2 00,000 penalty.
The adjudication order challenged by the appellant before the Customs Appellate Tribunal on the grounds that the impugned order passed by the Additional Collector of Customs (Adjudication) is bad in law and contrary to the law, adding more the impugned order was passed in hurry, reasonable opportunity of hearing not provided to the appellant and also provide documentary evidences regarding case that he have.
Appellant pray that impugned order may set aside. On the other side, counsel for appellant denied allegations and appeal for rejection of appellant.
After hearing arguments from both sides, customs appellate tribunal dismissed the appeal with not new order.