LAHORE: The Customs Appellate Tribunal accepted an appeal filed by the Ali Muhammad versus Collector of Customs (Adjudication) Lahore and Director of Intelligence and Investigation-FBR Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, declared in the judgement that in the provision of Section 181 of the Customs Act-1969, the order of adjudication officer with regard to outright confiscation of used one cabin and used six-door Mazda truck is modified to the extent that goods shall be redeemed to its lawful owner on payment of redemption fine equal to 10 percent of value of goods.
As per brief history of goods, on core controversy, the staff of Customs Intelligence and Investigation-FBR Range Office Lahore intercepted a truck loaded with iron scrape. On demand, driver stated that he loaded goods from Sitara-ul-Usman Goods Forwarding Agency which were unloaded at Misri Shah Lahore.
On further demand, the driver failed to produce any legal document showing lawful import of goods and same were confiscated under Section 168(1) of Customs Act-1969.
After a show cause notice, adjudication authority heard the case and passed the Order-in-Original to release goods to its lawful owner on redemption fine of 20 percent of value of seized truck.
Being aggrieved from the order, appellant filed the case before the Customs Appellate Tribunal on the grounds that the impugned order is not speaking one and passed without using judicious mind. The impugned order is against the Article 4, 10-A, 25 of the Constitution of Pakistan.
After hearing the arguments from both sides, the Customs Appellate Tribunal decided the case with arguments that goods released on the payment of duties and taxes were ascertained by the appraisement staff of the dry port Lahore.
