| Case ID |
67cce3c3-2740-44a6-8bc8-49c3e0a35337 |
| Body |
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| Case Number |
K-864 of 2017 |
| Decision Date |
Aug 10, 2017 |
| Hearing Date |
Aug 07, 2017 |
| Decision |
The appeal was accepted and the order-in-original passed by the Additional Collector of Customs was set aside. The case revolved around the importation of polyester grey fabric from Hong Kong, which the department alleged to be of Indian origin based on the lack of a manufacturer's certificate and a questionable certificate of origin. The tribunal found that the department's basis for claiming Indian origin was frivolous and not commercially viable. The court emphasized that the certificate of origin was verified from the official website of China, confirming the fabric was indeed of Chinese origin. The tribunal concluded that the goods were freely importable and that the department's actions were unjustified, leading to the acceptance of the appeal and the dismissal of the confiscation order. |
| Summary |
In the case of Customs Appeal No. K-864 of 2017, the Customs Appellate Tribunal reviewed the order of the Additional Collector of Customs regarding the importation of polyester grey fabric from Hong Kong. The department contended that the fabric was of Indian origin due to the absence of a proper manufacturer's certificate and discrepancies in the certificate of origin. However, the tribunal found that the evidence supported the claim that the fabric was of Chinese origin, as verified through official channels. The tribunal highlighted that the importation was in compliance with the Customs Act, 1969, and that there was no valid basis for the confiscation of the goods. The decision underscored the importance of proper documentation and the burden of proof lying with the department to substantiate claims of origin. The appeal was accepted, leading to the reversal of the confiscation order, thus affirming the rights of the importer under the prevailing laws. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
SYED TANVIR AHMAD, MEMBER (TECHNICAL-III)
|
| Lawyers |
Muhabbat Hussain A wan for Appellant.,
None for Respondents.
|
| Petitioners |
MESSRS SHAHBAZ ENTERPRISES
|
| Respondents |
ADDITIONAL COLLECTOR OF CUSTOMS, COLLECTORATE AND ANOTHER
|
| Citations |
2018 SLD 2227,
2018 PTD 2220
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
16,
79,
80
|