LAHORE: The Customs Appellate Tribunal has upheld an Order-in-Original in the confiscated Mobil oil case. The appeal was filed by one Muhammad Nawaz, a resident of Gujranwala, against Deputy Director Intelligence & Investigation-FBR Gujranawal and Additional Collector of Customs (Adjudication) Lahore.
Muhammad Shabbir Gujjar, Member Judicial bench-II, heard the stance of both parties and considered the record produced. After hearing both parties, the case was decided with remarks that the appellant had failed to produce the local sales tax invoices, so the adjudication order is upheld.
As per brief history of the case which has been reported by the Deputy Director Intelligence & Investigation-FBR Gujranwala that, on a tip-off received, that a huge quantity of foreign origin smuggled Mobil oil was stored in the godown of M/s Al Ramzan Marble Industries.
After obtaining a search warrant from the judicial magistrate, the raiding party raided and confiscated 58 drums of allegedly smuggled Mobil oil under Section 2 (s) of the Customs Act-1969.
The appeal filed before the Customs Appellate Tribunal on the grounds that the appellant has a proof of legal import of Mobil oil and he will produce them before the court.
The tribunal accepted the appeal for hearing but, during the preceding, the same appellant failed to produce any document which can be supportive for legal import. On the other side, respondent presents the record regarding the smuggling of oil.
After hearing the arguments from both sides, the Customs Appellate Tribunal decided the appeal with remarks that the appellant failed to present documents regarding the lawful import of Mobil oil.
