LAHORE: The Customs Appellate Tribunal has modified an order in a seized power generator of 1000 KVA case filed by one Farhan Saleem, a resident of Faisalabad, against the Director, Directorate of Intelligence and Investigation–FBR Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the parties and announced the order with remarks that the impugned order is modified to the extent on payment of five percent redemption fine imposed on the appellant on the impugned confiscated electric generator. He further said in the remarks that the value of merchandise released under the order shall be re-ascertained by the appraisement staff of the Collectorate of Customs Faisalabad under the direct and strict supervision of the relevant Deputy Collector.
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The staff of the Intelligence and Investigation-FBR Faisalabad raided a shop and took into possession one power generator of 1000 KWA.
On demand, owner of the generator failed to produce the documents regarding the lawful import. The generator was impounded under Section 2 (kk) of the Customs Act-1969. The same was consequently seized under Section 168 of the Customs-Act 1969 for violation of Section 18 of the same act.
After a show cause notice, adjudication proceeding was concluded by the authority and Order-in-Original was passed to seize the generator outright in favour of the federal government.
The appellant/owner of goods, being aggrieved from the order, filed the case in the Customs Appellate Tribunal on the grounds that the challenged order was passed in a mechanical fashion and without appreciation of evidence and pleas of the appellant. He further added that the impugned generator was purchased from a local market so the ONO is liable to be set aside. On the other side, respondent denied all allegations.
After hearing the arguments from both parties, Customs Appellate Tribunal has decided the case and modified the order.
