KARACHI: Deputy Collector,Adjudication, Pakistan Customs Ms Aliya Khanji vacated a show cause notice issued to importer A.B Trading Company which imported a consignment of Glass ware from China. The DC earlier heard Faisal Ghani and Talal Tariq advocate of Franklin Law Associates appearing for the importer. The importer filing the Goods Declaration mentioned the total value of consignment at US $ 14856 and also determined the liability of taxes, custom duty under section 79 (1) of the CustomsAct 1969. The GD was later selected for scrutiny and the Principal Appraiser issued a show cause to the import on ground of misdeclaration and attempt to evade duty and taxes. The importer replying to the show cause denied the charges and prayed for a detailed hearing. The DC Adjudication after hearing Faisal Ghani and Talal Tariq advocates drawing strength from CGO 12 of 2012 held that appraising officer failed to establish the charges mentioned in the show cause notice as not evasion of duty or taxes could be proved. The DC Adjuducation set aside the show cause notice while ordering assessment as per declaration by the importer and release on payment of duty and taxes so determined.