LAHORE: Customs Appellate Tribunal has set aside the appeal and remanded back the appeal in case filed by Gogha Shahbaz versus Collector of Customs (Adjudication) Faisalabad and superintendent, Customs Intelligence and Investigation-FBR Faisalabad.
Omer Arshed Hakeem, Member Judicial heard the appeal with details that learned Collector of Customs (Adjudication) after hearing the arguments from both parties and considered the evidences produced by the parties and passed the fresh speaking order.
As per briefs of case the staff of Customs Intelligence and Investigation-FBR Faisalabad was intercepted a Hino Ranger truck. On demand, driver failed to produce legal documents regarding lawful import of vehicle. The same were detained under section 2 (kk) of Customs Act 1969.
After the Forensic Science Laboratory Islamabad, the case were adjudicated and Order-in-Original (ONO) was passed with the remarks that the vehicle declared smuggled and respondent fail to produce documents regarding lawful import of case, the same to be confiscated.
Being aggrieved from the order, the appeal was filed before the Customs Appellate Tribunal on the grounds that appellant has produced documents showing legality of import of vehicle but department rejected all.
The order in original passed in mechanical fashion and without appreciation of law. Further added, impugned order passed in principals of natural justice is nullity in the eye of law. On the other side, the respondent produced all record on which the vehicle were seized and denied all allegations.
After hearing the arguments from appellant and respondent as well, Customs Appellate Tribunal set aside the impugned order and remanded beck appeal to adjudication authority.
