Appeal to Customs Appellate Tribunal

TO THE CUSTOMS APPELLATE TRIBUNAL tribunal_location Customs Authority of Pakistan

APPEAL UNDER SECTION 194-A OF THE CUSTOMS ACT 1969

The undersigned appellant, appellant_name, son/daughter of appellant_father, resident of appellant_address, hereby submits this appeal against the order dated impugned_order_date passed by the Collector (Appeals), customs_station, in Appeal No. appeal_number.

1. JURISDICTION: This Tribunal has jurisdiction to entertain this appeal under Section 194-A of the Customs Act 1969. The appeal has been filed within sixty (60) days from the date of communication of the impugned order, as required by the statute.

2. APPELLANT'S STATUS: The appellant is the appellant_status in the original proceedings before the Collector of Customs. The appellant has been adversely affected by the impugned order and has a direct interest in the relief sought.

3. THE IMPUGNED ORDER: The order impugned in this appeal was passed by the Collector (Appeals) on impugned_order_date in Appeal No. appeal_number. A certified copy of this order is attached as Annexure A. The order relates to order_subject_matter.

4. FACTS OF THE CASE: factual_background. The goods in question were imported/exported on goods_date, declared with reference to tariff_heading_original, and assessed to duty at Rs. duty_assessed/-.

5. ORIGINAL PROCEEDINGS: In the original proceedings before the Collector of Customs, original_proceedings_details. The Collector issued an order dated original_order_date original_order_disposition.

6. APPEAL TO COLLECTOR (APPEALS): first_appeal_background. The Collector (Appeals) heard the appellant and examined the evidence. However, the Collector (Appeals) upheld/modified the Collector's order by the impugned order dated impugned_order_date, impugned_order_disposition.

7. GROUNDS OF APPEAL: The appellant submits this appeal on the following grounds:

8. MISCLASSIFICATION OF GOODS: misclassification_details. The goods have been incorrectly classified and assessed under tariff heading tariff_heading_wrong, whereas they fall under tariff heading tariff_heading_correct, attracting a lower rate of duty.

9. ERRONEOUS VALUATION: valuation_details. The assessable value of the goods has been wrongly determined at Rs. assessed_value/-, whereas the true dutiable value is Rs. correct_value/-, as evidenced by valuation_evidence.

10. VIOLATION OF STATUTORY PROCEDURE: procedure_violation_details. The Collector (Appeals) has not followed the mandatory statutory procedure prescribed under the Customs Act 1969 and the Customs Rules.

11. PERVERSE FINDINGS: perverse_findings_details. The Collector (Appeals) has drawn conclusions that are not supported by the evidence on record and are therefore perverse and unreasonable.

12. LEGAL ERROR: The Collector (Appeals) has erred in law by legal_error_details. This legal error has resulted in wrongful imposition of additional duty/penalty on the appellant.

13. FINANCIAL PREJUDICE: As a result of the impugned order, the appellant has suffered financial prejudice of Rs. financial_prejudice/- (Rupees prejudice_words only), comprising additional duty, penalties, and interest.

LIMITATION: The present appeal is filed within the period of limitation prescribed by the parent statute, computed from the date of communication of the impugned order to the appellant. The certified copy of the impugned order has been obtained and is annexed.

PRAYER

14. EVIDENCE AND DOCUMENTATION: The appellant submits the following in support of this appeal: (a) document_one (dated document_date_1) (b) document_two (dated document_date_2) (c) document_three (dated document_date_3) (d) document_four (dated document_date_4) (e) document_five (dated document_date_5)

15. RELIEF SOUGHT: The appellant humbly prays that this appeal be allowed and the impugned order be set aside. In lieu thereof, it is prayed that an order be passed relief_details.

16. VERIFICATION: I, appellant_name, do solemnly affirm that the facts and statements contained in this appeal are true and correct to the best of my knowledge and belief.

PRAYER

In view of the foregoing, the Applicant most respectfully prays that this Honourable Authority may be pleased to:

(a) Allow the present appeal and set aside the impugned order dated impugned_order_date bearing reference impugned_order_reference;

(b) Quash the demand of customs duty / penalty / fine raised against the Appellant in the impugned order;

(c) Direct refund of any amount paid by the Appellant under the impugned order, with profit at the prescribed rate from the date of payment until the date of refund;

(d) Stay recovery of the impugned demand pending decision of the appeal;

(e) Award costs of the appeal to the Appellant; and

(f) Pass any other or further order that this Honourable Customs Appellate Tribunal may consider just, fit, and proper in the facts and circumstances of the case.

VERIFICATION

Verified on solemn affirmation at verification_place on this _____ day of _____, year, that the contents of the above are true and correct to the best of my knowledge and belief and nothing material has been concealed therefrom.

_____________________________ appellant_name Appellant CNIC No. appellant_cnic Contact: appellant_phone Date: _______________ COUNSEL: _____________________________ Name: counsel_name Roll No: counsel_rollno Bar Council: bar_council Date: _______________