LAHORE: Customs Appellate Tribunal has order the release of a Toyota Land Carouser to its lawful owner and dismissed the appeal filed by the Assistant Collector of Customs (ASO) Faisalabad and Superintendent Customs (ASO) Faisalabad.
Imran Tariq, Member Technical bench-II, examined all the record produced by the parties and decided the case with remakes that the adjudication order stands established the years old vehicle and the document were lost during import, and that the court is not inclined to accept the appeal.
As per details of the case, on credible information through the Collector of Customs, MCC, Faisalabad, the foreign origin smuggled vehicle was seized after the complete examination of the record produced by the owner of vehicle. The examination from the Excise and taxation Department was also done but the vehicle was seized under section 168 (1) of Customs Act 1969.
After the show cause notice, adjudication proceeding were culminated into passing of an Order-in-Original that after the examination of all recorded and document produced by the owner of vehicle. The vehicle was declared legal and ordered its release to the lawful owner unconditionally.
Being aggrieved from the order, appellant filed the case before the Customs Appellate Tribunal on the grounds that Order-in-Original passed without applying judicious mind and all facts and figures, so it is liable to set aside. On the other side, respondent also produced documents and denied allegations.
After hearing and examining the record produced by appellant and respondent, Customs Appellate Tribunal has dismissed the appeal and order to release vehicle to the lawful owner unconditionally.
