LAHORE: Customs Appellate Tribunal has set aside the impugned order in appeal filed by the Humayun Akber and Tahir Khan against Collector of Customs (Adjudication) Lahore.
Omer Arshed Hakeem Member Judicial Bench-II heard the case in details and passed the order that tribunal have no option to set aside the impugned order and remanded back the instant customs appeal back to the adjudication officer with the direction to pass the fresh speaking order strictly in accordance with law after providing opportunities of caring to both the parties and receiving evidence which they may like to produce.
According to the brief facts of case the staff of Customs ASO Lahore after obtaining search warrant as envisaged under the section 162 of Customs Act 1969 visited the premises of godown of Bhatta Stop .
During the visit huge quantity of foreign origin generators was available at the premises. The available two persons claimed the ownership of these generators.
On demand the available persons fail to produce documents regarding lawful import of generators and the same were seized under the section 168(1) of Customs Act 169.
After show cause notice, adjudication authority heard the case and passed the Order in Original that goods are redeemed to the lawful owner on the payment of duties and taxes and also Rs 7, 00, 0000 imposed in penalty.
Being aggrieved from the order and appellant filed the case before the customs Appellate Tribunal on the grounds that the seizure report is illegal and demonstrates excess of the authority exercised by the Customs inspector and some other. On the other side the respondent denied all allegations and appeal for rejection of appeal. After hearing arguments from both sides, Customs Appellate Tribunal has decided the case.
