KARACHI: As a mockey of law and the justice system, the Customs Appellate Tribunal has set aside the order-in-original (ONO) passed by Collector Adjudication Feroz Junejo imposing fine and penalty on M/s CAUSIS Mass Transit (Pak) Private Limited for fraudulent mis-declaration of value of imported electric buses to evade legitimate government revenue.
However, Appellate Tribunal noted the ONO was devoid of any material evidence and logic. Tribunal noted the ONO are bad in law and lack application of judicious mind.
According to the details, importer declared value of the imported bus at $45,000/bus whereas the department’s stance is that the actual CFR value of the bus was $214,330/bus.
Tribunal noted the entire case of the department is built around and largely dependent upon the Export GD obtained from the shipping agent.
Tribunal noted the importer was not responsible for the acts of the exporter, and completely disregarded the value mentioned by the supplier in the Export GD.
This is not the first time that Customs Appellate Tribunal favored the importer resulting in revenue losses to the government.
However, Customs legal committee comprising four additional collectors have decided to approach High Court against the judgment of the Customs Appellate Tribunal.
The importer has also sent a contempt notice to Customs from high Court. Customs is of the view that the court will be duly satisfied adding that it was a sensitive case involving government revenue.
To recall, Customs Appellate Tribunal had reserved the judgment in the case regarding fraudulent import of electric buses, which would be announced on January 18, 2022. However, the Customs is advised by the Tribunal to submit their comments after the announcement of judgment.
It is interesting to note the hearing in the case was held on January 2th, and order is reserved on January 14th, 2022. Tribunal reserve the judgment, which will be announced on January 18, 2022. An official said the Tribunal is the graveyard for the cases involving government revenue. However, cases offering corruption and money making opportunities, such cases are swiftly decided.