LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by one Tahir Rauf, a resident of Multan, against the Additional Director Intelligence and Investigation-FBR, Rang Office Multan and others.
Omer Arshed Hakeem, Member Judicial Bench-II, heard the appeal in details and passed the order with remarks that smuggling means anything that enters into the country without paying duties and taxes.
After considering all the facts, the appellant failed to prove that the impugned diesel or fuel has entered into the country in line with the law.
According to details of the case, the staff of the Intelligence and Investigation-FBR Multan, on a tip-off, intercepted a truck loaded with Iranian origin smuggled diesel. The diesel was stored in the godown. The same item was seized under Section 168 of the Customs Act-1969.
After issuing a show cause notice, the adjudicating proceedings were culminated and Order-in-Original passed against the appellant who, being aggrieved from the order, filed the appeal before the Customs Appellate Tribunal on the grounds that the raid conducted by the customs Staff was illegal. And the Order-in-Original was passed without application of law and liable to be set aside.
On the other side, the respondent denied all the allegations.
After hearing the arguments from both sides, the Customs Appellate Tribunal dismissed the appeal.
