LAHORE: Member Judicial/ Chairman Justice retired Malik Manzoor Hussain heard the case and said in his final remarks that the show case notice and subsequent order passed by adjudication officer are declared void and illegal and appeal has been accepted with the direction to the respondent to return the seized goods to the appellant/owner within 45 days.
Precise fact of the case that customs authorities was intercepted 24 diamonds and jewellary of different discretions, on the demand the appellant Pervaiz Khashanian failed to produce any legal document regarding lawful import of the Diamonds and Jewellary, the goods were seized under the law and case was also registered in the relevant police station.
Show case notice was issued by the Muhammad Akram, Collector, whereupon proceeding were iniated and impounded order is passed that the recovered goods were confiscated with penalty of Rs150, 000 on the appellant.
The appellant being aggrieved and filed case before the available forum member CBR who heard the matter and dismissed the appeal, appellant challenged both order before the Lahore High Court (LHC). LHC accepted writ petition and matter was remanded back to the Customs Appellate Tribunal to decide the matter on merit.
Before the customs Appellate Tribunal appellant produced copies of Gazette notification in which the jurisdiction of Muhammad Akram was challenged.
After hearing arguments and gazette notification customs appellate tribunal learned that the show case notice was without jurisdiction, at the time when show case notice was sent and case was iniated Muhammad Akram was working as Deputy Collector. Customs Appellate Tribunal accepted the appeal and order to release goods to the owner within 45 days.
