LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by M/s Kalash Textile Mills Limited Faisalabad against the Additional Collector of Customs (Adjudication).
Omer Arshed Hakeem, Member Judicial Bench-II, heard the case in detail and examined the record and passed the judgment with the remarks that the appeal, being devoid of merit, is dismissed with no order, and the order passed by the former judicial forum is intact.
According to the history of the case, the appellant/ DTRE User imported the input goods under the DTRE scheme which was free from the payment of duties and taxes for the use of manufacturing of garments which meant for export but the DTRE user failed to utilize the same in the exported goods.
As per DTRE rules, appellant violated the DTRE Rule 307A and 307D that is punishable under the Section 156 (I) 10-A of the Customs Act-1969. The show cause notice was issued to the appellant and Rs01.1million duties and taxes and additional tax may not be recovered from him.
The adjudication authority heard the case and passed the Order-in-Original to support the order of the customs authority, and also ordered the recovery of taxes and duties with Rs 200000 penalty.
The adjudication order was 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 that more the impugned order is passed in hurry, reasonable opportunity of hearing is not provided to the appellant and also provides the documentary evidences regarding the case that he has.
The appellant prayed that the impugned order may kindly be set aside. On the other side, counsel for appellant denied all the allegations and appealed for the rejection of order.
After hearing the arguments from both sides, the customs appellate tribunal dismissed the appeal with a no new order.