LAHORE: Customs Appellate Tribunal has set aside order passed by the collector Customs (Appeals) in case filed by the Assistant Collector of Customs, AFU, Lahore against M/s Kaleemullah and Company and Collector of Customs (Appeals).
Member Judicial Bench-II Omer Arshed Hakeem heard the case in details, examining the arguments from both parties complainant and respondent and passed the order with remarks that impugned instruments does not qualify for the exemption of customs duty and taxes under PCT Heading 9938 and correctly denied by the Deputy Collector, Customs Collectorate (Preventive), Lahore.
As per details, M/s Kaleemullah and Company imported consignment of Endosurgery and Endoscopy equipment and wrongly avail the benefits of SRO 9938. The consignment was examined by the customs staff and was denied the benefits of PCT Heading.
Being aggrieved from the assessment order, M/s Kaleemullah and Company filed the case before the learned Collector of Customs (Appeals) who heard the case in details with arguments, accepted the appeal and modified the assessment order by the customs authority.
Being aggrieved from other, customs department challenged the order of the collector before the Customs Appellate Tribunal. During the proceedings the counsel for the complainant produced the evidences before the court and appeal to declare null and void the order passed by the collector of Customs. On the other side, complainant has denied all allegations and appeal for the rejection of appeal.
After hearing the arguments from both sides, Customs Appellate Tribunal set aside the impugned order and accepts customs appeal.