LAHORE: The Customs Appellate Tribunal has remanded back an Appeal of M/s Asker Oil Private Limited against Additional Collector, Intelligence and Investigation-FBR Multan, and Additional Collector of Collectorate of Adjudication Faisalabad.
Imran Tariq, Member Technical Bench-II, heard the case in detail and remarked in the final judgment that case has been remanded back to the adjudicating officer for due consideration as he has left out these vital points.
The Intelligence Officer, Directorate of Intelligence and Investigation-FBR FIU Sadiqabad, intercepted a truck loaded with foreign origin smuggled High Speed Diesel under the grab of auction documents.
On demand, driver failed to produce documents regarding the legal import. After a detailed verification of the vehicle, loaded oil was seized under Section 2(kk) & 17 of Customs Act-1969.
After a show-cause notice, adjudicating officer heard the case and examined the record provided by the Asker Oil Company and declared an outright confiscation of the vehicle with the oil under section 157(2) of Customs Act-1696.
Being aggrieved from the order, appellant challenged the ONO before the Customs Appellate Tribunal on the grounds that Order-In-Original was passed in mechanical fashion and not under the law. The Tribunal heard the case in detail and passed the fresh speaking order after a detailed hearing. The Customs Appellate Tribunal accepted the appeal of the Asker Oil Company and heard the case in detail.
During the hearing, the recipient department denied all the allegations levelled by the M/s Asker Oil so the Customs Appellate Tribunal remanded back the case to the adjudication authority for fresh speaking order.
