CUSTOMS APPELLATE TRIBUNAL
2020
THLN 1007
2020 PTD 1579
Laws Cited
Customs Act, 1969 | Sales Tax Act, 1990
Sections
32,32(1),32(2),79,79(1),148,156(1)(14),1 56(1)(45),182 | 33,34

MESSRS GLOBAL TECHNOLOGIES

VS

THE COLLECTOR (ADJUDICATIONII) AND ANOTHER

Petitioner(s) by: Muhammad Adeel Awan for Appellant.
Respondent(s) by:
Present: SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL) MUHAMMAD SADIQ, MEMBER (TECHNICAL-I)
THIS JUDGMENT DELIVERED BY:

SYED SARDAR HUSSAIN SHAH (CHAIRMAN/MEMBER JUDICIAL):---This judgement disposes of Customs Appeal No. K- 694/2017, filed against the Order-in-Original No.238 of 2016-2017 dated 24.05.2017, Appeal No.K-2288/2016, filed against the Order-in-Appeal No. 1179/2016 dated 31.08.2016 and Appeal No. No.2289/2016 filed against the Order-in-Appeal No. 1180/2016 dated 31.08.2016 by Messrs Global Technologies, Plot No.550-J, Johar Town, Lahore (appellant herein).2. Brief facts of the case as per contravention report C.No.43/KAPE/DC-VI/2016 dated 07.03.2016 are that Messrs Global Technologies (NTN No. 1426953), Lahore, imported "Concrete Batching Plant" correctly classifiable under PCT Heading 8474.3120, attracting import Duty @ 5%, by declaring the same as "Concrete Mixer Machine", and misdeclaring PCT Heading as 8474.3190, in order to avail the benefit of FT A, whereby the rate of Customs Duty is 0%. In the light of above referred observation, evaded amount of duty and taxes in following 53 CBS was...

2020 THLN 1007
CUSTOMS APPELLATE TRIBUNAL
(2020 PTD 1579)

PRESENT:
SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL) MUHAMMAD SADIQ, MEMBER (TECHNICAL-I)

MESSRS GLOBAL TECHNOLOGIES
VS
THE COLLECTOR (ADJUDICATIONII) AND ANOTHER

Petitioner(s) by: Muhammad Adeel Awan for Appellant..

Law: Customs Act, 1969
Sections: 32,32(1),32(2),79,79(1),148,156(1)(14),1 56(1)(45),182

Law: Sales Tax Act, 1990
Sections: 33,34

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2020 PTD 1579