LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by Muhammad, Deputy Director Intelligence and Investigation-FBR Lahore, against Muhammad Zahid and others.
Omer Arshed Hakeem, Member Judicial, heard the case in details and decided with remarks that, after a complete hearing, tribunal feels that there is no need to interfere in the findings of the adjudication authority so the same case is dismissed with no order.
The staff of the Intelligence and Investigation-FBR Lahore visited the New Umer Goods Transport Company and found 600 crates of foreign origin Rani Float Juice. On demand, the clerk produced a bilty only and no other documents. Therefore the goods were taken into possession under Section 2 (kk) of the Customs Act-1969. After further investigation, the goods were found non-duty-paid and the same were seized under Section 168(1) of Customs Act-1969.
After a show cause notice, adjudication proceeding was culminated and Order-in-Original was passed with remarks that confiscated items are redeemed to the lawful owner on the payment of 20 percent redemption fine. About Rs 10,000 as penalty should also be charged from the appellant.
Being aggrieved from the order, ONO was challenged in the learned court of Collector of Customs Appeals who passed the order in favour of the appellant. The adjudication remarked that the earlier authority failed to apply the judicious mind therefore order is liable to be set aside.
After hearing the arguments, Customs Appellate Tribunal has decided the case with remarks that there is no need to interfere in the appeal.
