KARACHI: The Customs Appellate Tribunal, Karachi bench I comprising Muhammad Yahya, Member Technical (I) Karachi deciding an appeal filed by M/s Al-Mastan Garments Karachi declared the assessment of goods under Goods Declaration by Model Customs Collectorate Appraisement-West as trespassing the jurisdiction of Customs law and specific provisions of Income Tax Ordinance 2001, Sales Tax Act 1990 and Federal Excise Act viz Adjudication and Recovery.
The assessment was not matching with the Customs law and against the benefit of SRO 1125(I)/2011 in the particular matter.
The tribunal held that orders-in-appeal by Collector of Customs (appeal) of December 16, 2014 suffers infirmity as rate of unit value did not match.
The Tribunal heard advocate representing the appellant. The counsel maintained that the appellant Al-Mastan is a registered manufacturer and entitled for exemption under SRO 1125(I)/2011 as amended vide notification 154(I)/2013 of February 28, 2013.
The Mastaan Garments did not violate the said SRO and the consignment/container of ‘raw silk’ from China imported by them was according to the value per unit and comes under the benefit of said SRO.
The tribunal disposed of the appeal by Collector of Customs (appeal) without imposing any cost upon the Mastaan Garments, Karachi.