LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by Muhammad Yousaf, a resident of Lahore Cantt, against Collector of Customs (Appeals), Deputy Collector of Customs (Adjudication) and Superintendent Customs (ASO) Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, said in the judgment that appellant failed to establish factum of lawful importation of impugned Toyota Prado Jeep, So the impugned order is upheld and complainant’s appeal is rejected.
As per details of the case, the staff of the Customs ASO Lahore intercepted a Toyota Land Cruiser. On demand, driver failed to produce any documentary evidences of legal import of vehicle.
After verification from Motor Registration Authority and forensic test from forensic science Laboratory, the Toyota Land Cruiser was impounded under Section 168 of the Customs Act-1969.
After the Show Cause Notice, adjudication authority heard the case and declared the confiscation of vehicle right. The complainant, being dissatisfied from the order, challenged the collector’s decision before the Customs Appellate Tribunal who heard the case and accepted appeal with other to release vehicle to its lawful owner unconditionally.
The department, being not satisfied, challenged the order before the Lahore High Court (LHC) which remanded back the case to Customs Appellate Tribunal where tribunal heard and decided the case to release vehicle to lawful owner on payment of duties and taxes with redemption fine equal to 20 percent on body parts.
Again being aggrieved from the order and department, he filed customs reference before the Lahore High Court (LHC). After again and again hearing of case by LHC and tribunal finally, customs appellate tribunal rejected the appeal and upheld the impugned order.
