LAHORE: Customs Appellate Tribunal has set aside the case of Nadeem Akhter resident of Wazirabad district Gujranwala versus Collector of Customs (Adjudication), Customs House, Lahore, Additional Collector of Customs (Adjudication), Directorat of Intelligence and Investigation-FBR Lahore and others.
Member Judicial Bench-I Omer Arshed Hakeem heard the case and set aside the impounged order and remand back the case to the adjudicating officer with direction to pass fresh speaking order after providing opportunities of hearing of both parties and recieving evidence which they may like to produce.
According to the precise facts of the case on the information Customs Intelligence and Investigation-FBR Range Office Gujranwala intercepted tractor trailer with two Caterpiller brand generators. On demand driver failed to produce documents regarding legal import of foreign origin generators. Customs authorities detained generator along with tractor trailer under section 2(kk) & 17 of Customs Act 1969.
After issuing show case notice the Adjudicating authority examined the record and passed the impounged order to seized Catrepiller brand generator.
The appellant aggrieved from the impounged order and filed the case in Customs Appellate Tribunal on the grounds that seized generator is old engine not imported, impounged order against the law facts and other. On the other side, representative of the department and denied all allegations.
Customs Appellate Tribunal examine all the record in the light of given evidences and arguments and set aside the case and directed adjudication authority with order to pass fresh speaking order.