KARACHI: A two member custom appellate tribunal bench allowed an appeal filed by Bio-tech Energy (Pvt) Ltd against refusal to allow exemption to RBD Palm Oil used for making bio diesel.

The appellant company was represented by renowned law firm Franklin Law Associates. A counsel from appellant company arguing the appeal maintained that goods imported were exempted under Serial Number 25 of the Customs Act 1969. He further submitted that proceedings by the respondent department were hopelessly time barred as instead of 180 days, same were initiated with a delay of over 18 months. The counsel also relied on different case laws in support of his contentions.

The departmental representative however supported the Order in Appeal passed by Collector of Appeals. The bench after detailed hearing allowed the appeal, setting aside Order in Appeal and ordered the department to return the pay order/security deposited against differential amount of custom duty and other levies.