LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by one Muhammad Yousaf against the Additional Collector of (Customs), Nabha Road Lahore, and other staff.
Muhammad Shabbir Gujjar, Member Judicial Bench-I, heard the arguments from both sides and decided the case with remarks that there is no force in arguments advanced by the learned counsel for the appellant therefore appeal is liable to be dismissed being barred by the time as it is beyond the statutory time period under sub section (3) of section 194-A of Customs Act-1969.
As per brief history of case reported by Superintendent of Intelligence and Investigation FBR Gujranwala that the staff of the Directorate of Intelligence and Investigation-FBR Rang Office Gujranwala intercepted one Toyota Hilux Surf Jeep at Taj intersection, Eminabad, District Gujranwala.
The occupant mentioned his name as Imran. On demand, he failed to produce documents regarding the lawful import of the vehicle. Consequently, the vehicle was impounded under Section 2kk read with section 17 of Customs Act-1969 for further verification.
During the course of audit, the appellant produced photocopy of the appraisement sheet showing the deposit of Rs418042 against the clearance of a Toyota Hilux Surf. After the complete examination of the vehicle from the Forensic Science Agency and all other departments, the same was seized under section 156 of the Customs Act-1969.
After that, the adjudication authority heard the case and passed the order that the owner of the vehicle is liable to pay the duties and taxes as per show cause notice.
Being aggrieved from the order, an appeal was filed in the Customs Appellate Tribunal on the grounds that earlier order passed by the adjudication authority is not according to the law and liable to be set aside. After hearing the arguments, the Customs Appellate Tribunal dismissed the appeal.
