LAHORE: The Customs Appellate Tribunal modified the impugned order and disposed of an appeal filed by M/s Amjed Ali against Deputy Collector of Customs Investigation & Prosecution and Collector of Customs (Adjudication) Lahore.
Zulfiqar A Kazmi, Member Technical Bench-I, said in the remarks that the case of air conditioner is also found lawfully possessed by the appellant and allowed to release unconditionally.
As per brief facts of case, Customs Staff of ASO Lahore raided the godown located on Temple Road, Abid Market. After completing all the legal formalities and serving search warrant, the godown was searched which led to the recovery of various foreign electronic goods including air-conditioner.
After a show cause notice, the adjudication authority heard the case and passed the order-in-original that owner of goods failed to produce legal documents and passed the order against the appellant.
Being aggrieved from the order, he filed the case in the customs appellate tribunal on the grounds that the impugned order is passed in blatant violation of section 24-a of general clause act. He further argued that the entire record and proof of payment was provided by the appellant and it was wrongly mentioned in the impugned order that buyer and seller have failed to produce any proof of payment. The respondent department denied all the allegations.
After hearing the arguments from both sides, the customs appellate tribunal disposed the case.
