LAHORE: Customs Appellate Tribunal has dismissed the appeal filed by the M/s Paradise International Lahore against Collector of Customs Adjudication Lahore and others.
Justice ® Mailk Manzoor Hussain, Chairman Customs Appellate Tribunal heard the case and considered the argument from both sides. After hearing the appeal case has been decided with remarks that after considering the fact of case the adjudication order is upheld.
According to the details, the complainant imported lunch box/ food flask under HS code 9617 from China attracting less customs duty but after the scrutiny customs authorities declared that importer has misused the HS Code and also impose Rs15, 00, 000 in penalty.
The adjudication authority heard the case and passed the Order in Original that importer is liable to pay duties and taxes charged on him.
Being aggrieved from the order and appellant filed the case before the Customs Appellate Tribunal on the grounds that impugned order is passed in mechanical fashion and without consideration of facts of the same case; impugned order is liable to set aside. On the other side the responded side argued and cleared the picture regarding the case.
After hearing arguments in the case, Customs Appellate Tribunal upheld impugned order and dismissed the same appeal.