LAHORE: Customs Appellate Tribunal has rejected the appeal in imported auto parts case filed by the Additional Collector of Customs against M/s Tabish Corporation.
According to details, M/s Tabish Corporation imported consignment of auto parts. During the examination customs authorities found that imported items cleared wrongly and act of importer and clearing agent constitutes and offence within the meaning of section 32 of Customs Act 1969.
Being aggrieved from the order, the Order-in-Original challenged before the Customs Appellate Tribunal on the grounds that impugned order passed in haphazard and perfunctory manner and without the application of judicious mine.
Counsel for the appellant also argued that the impugned order passed without provision of sufficient opportunity of hearing which is against the principal of natural justice. He also prayed before the court to set aside the Order-in-Original passed by the former authority. On the other side, counsel for the respondent produce para wise comments and denied all allegation by the complainant.
After hearing the arguments from both side, Omer Arshed Hakeem, Member Judicial, Bench-II decided the case with remarks that the order passed by the customs judicial authority is beyond the scope of show cause notice and in these circumstances customs appellate tribunal do not find any merit in the appeal, therefore, the same customs appeal is dismissed without costs.