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Customs tribunal upholds ONO in appeal filed against M/s Maxi Inch

Customs tribunal upholds ONO in appeal filed against M/s Maxi Inch

LAHORE: Customs Appellate Tribunal has upheld an adjudication order in a case filed by the Collector of Customs Appraisement Lahore against M/s Maxi Inch.

Omer Arshed Hakeem, Member Judicial Bench-II, heard the arguments from both sides and passed the judgment with remarks that in the view of fact the captioned question is answered in a negative. As a result, the impugned order is upheld. The appeal is not on merit and dismissed with no order.

As per details, M/s Maxi Inch had imported consignment declaring  ‘’hot and cool water cooler’’ from China and sought clearance under HS Code 9617.0020 by claiming benefits of SRO No. 659(I)/2007 attracting customs duty @ 5 percent, sales tax @ 17 percent, additional  sales tax @ 3 percent and income tax 5.5 percent.

During the post clearance scrutiny of relevant record it was observed that said goods not cleared under the right HS code and customs authorities charged Rs 3,82,829 from the importer.

After the show cause notice, adjudication authority passed the order that departmental representative failed to clarify the situation so the show cause notice is vacated.

Being aggrieved from the order and customs department filed the case before the Customs Appellate Tribunal on the point that impugned order is not on fact bases so tribunal hears the same case and pass the fresh order.

Customs Appellate Tribunal heard the arguments from both parties and decided that the impugned order is right and upheld.