LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by the Collector of Customs (Preventive), MCC, Customs House Lahore against Muhammad Hanan Khan, a resident of New Garden Town Lahore.
Justice (Retired) Malik Manzoor Hussain, Chairman Customs Appellate Tribunal, heard the case and declared in the judgment that after hearing the arguments from both sides tribunal found that the order passed by the learned Collector (Appeal) is justified and needs no interference. The appeal is without any merit, judge observed.
On the information, the Customs Staff of the ASO Lahore intercepted a Jeep. The person on driving seat, Muhammad Hannan, claimed the ownership of the vehicle. To a query, he contended that the vehicle was purchased from the army auction and fitted from Bilal Gunj. Being not satisfied, the customs officer impounded the vehicle under Section 186 of the Customs Act-1969.
After the issuance of a show cause notice, the adjudication authority heard the case and passed the order for outright confiscation under the Section 156(1)89 of Customs Act-1969. Being aggrieved, adjudication order was challenged before the learned Collector of Customs (Appeals) who accepted the appeal and ordered the release of vehicle on duty and taxes on the body parts of vehicle with 20 percent redemption fine.
The appellate department dissatisfied from the order, passed by the collector of customs (Appeals), challenged the decision before the Customs Appellate Tribunal on the grounds that the collector’s order is not up to the mark and appellate tribunal may hear the case.
After looking into the facts of the case, the customs appellate tribunal also ordered upholding the decision of the learned collector of customs and dismissed the appeal with no order.