LAHORE: Customs Appellate Tribunal has dismissed the appeal filed by the Collector of Customs, Model Customs Collectorate Faisalabad against Muhammad Amin, resident of Shikhupura.
Omer Arshed Hakeem, Member Judicial heard the appeal and decided the case with remarks that the captioned question is answered in the negative resultantly this customs appeal being devoid of merit is dismissed with no order to costs.
As per brief history of case, on the core controversy in clearance of Mazda mini truck the vehicle was produced for the physical inspection to the department along with affidavit undertaking that the vehicle is neither tempered not stolen with was conducted by the examiner.
During the inspection suspicion arisen that the chassis number of the vehicle was tempered the vehicle was detained for the lab test under the section 2 (kk) of Customs Act 1969.
After the complete physical verification of vehicle the same were seized under the section 168 of Customs Act 1969.
After show cause notice, adjudication proceeding were culminated by the authority and Order-in-Original passed declared outright confiscation of vehicle.
Being aggrieved from the order, Appeal was filed before the learned Collector of Customs (Appeals) who also heard the parties and passed the order that the Order in Original is modified and instant appeal and disposed of.
Dis-satisfied with order the department has filed the appeal before the Customs Appellate Tribunal on the grounds that order of learned collector of Customs (Appeals) not according the fact of case, so the earlier passed order is liable to set aside, on the other side, the respondent counsel produce document regading the case.
After hearing the arguments from both sides, Customs Appellate Tribunal has dismissed the appeal.
