KARACHI: The Customs Appellate Tribunal Karachi, bench III comprising Amjad Ali Bohio, Member Judicial (III) deciding Customs appeal K-1312/2015 filed by Al-Malik Traders Lahore held that orders passed during hierarchy of Customs were based on being without jurisdiction ab initio, void and illegal.
The tribunal also held that impugned orders passed by the Customs official were ab-initio. The Customs examination department found that importer was indulged in deliberately concealing the value of goods in order to get goods release on highly depressed values.
The bench heard advocate representing the appellant. The counsel maintained that the appellant is an importer of rubber oil seals for various model motorcycles under PCT 4016,9940 stem seal under PCT 4016.9320 and rubber roller under PCT 4016.9990 at a declared invoice and sought clearance under section 79(1)of Customs Act 1969.
The appellant filed an appeal before the tribunal, which framed a number of issues for determination that included issue of jurisdiction and whether the Customs officers could assume role of a collector.
The bench also directed the Authority to send a copy to chairman Federal Board of Revenue with directions to take disciplinary action against the delinquent officials upon whose negligence the exchequer has suffered the loss of duty/taxes. The tribunal allowed the appeal as prayed with no order as to cost.