KARACHI: The Customs Appellate Tribunal (Bench I) comprising Muhammad Nadem Qureshi Member (Judicial I) Karachi and Muhammad Yahya Member (Technical-I) Karachi dismissed an appeal of Model Customs Collectorate of Appraisement (West) on assorted goods imported from China by Ahmed Crockery Lahore to dissatisfy the description, classification, quantity, origin, weight and import value.
The Tribunal in its findings observed that Customs did not undertake the right course of action and opted to reopen the Goods Declaration by sending a view message, which action was not warranted under the Customs law.
The advocates of the respondent argued that appellant filed the titled appeal and also prepared and then forwarded fresh contravention report for adjudication purpose to concern Collectorate Adjudication. In this way the respondent were facing proceedings in this regard at two forums for the same case meaning thereby appellant itself negating its own instance taken in titled appeal.
The tribunal went through the arguments of both sides under section 79(I) (a) of the Customs Act 1969 dismissed the appeal with no order as to cost.