LAHORE: Customs Appellate Tribunal upheld the order passed by the Adjudication authority in case of Jan Muhammad versus collector customs (Appeals) Lahore, deputy collector Adjudication, Customs Faisalabad and Intelligence Officer-FBR Sadiqabad.
Tribunal Member Judicial Omer Arshed Hakeem also dismissed the appeal filed by the Jan Muhammad and declared that the instant appeal being devoid of merit.
According the precise fact of the case the staff of customs Intelligence and Investigation-FBR, intercepted a Jimmy wide jeep, on demand the driver failed to produce documents showing legel import of the vehicle. The jeep was detained under the section 2 (kk) & 17 of the Customs Act 1969.
After issuing show cause notice and adjudicating proceeding the Order-in-Original (ONO) passed with the comments that, on the basis of available record provided by the recipient, the recipient failed to satisfy about the legal import of vehicle so, officer passed the order to confiscate vehicle under the Customs Act 1969.
Being aggrieved from the order passed by the adjudicating authority the appellant filed the appeal before the collector of customs Appeal Lahore, on the said forum the appellant also failed to produce legal documents regarding lawful import and the appeal was dismissed.
Being further aggrieved, the appellant filed the case before the Customs Appellate Tribunal on the grounds that the seizure and confiscation of vehicle was not correct in the eye of law and violation of SRO 118(I)/83 and some some others. On the other side the representative of the department denied all allegations.
After hearing the arguments from both sides the customs appellate tribunal dismissed the appeal and order to upheld the order passed by the adjudication officer.
