LAHORE: The Customs Appellate Tribunal has remanded back an appeal filed by one Tanvir Hussain, a resident of Chah Miran, versus Collector Customs Preventive Lahore.
Imran Traiq, Member Technical Bench-II, heard the case in details and passed the order with remarks that duties and taxes involved in this case is Rs500000 and falls within the domain of Assistant Colellector Customs who should adjudicate the case and pass the fresh speaking order.
Superintendent Customs Anti-Smuggling, Model Customs Collectorate (Preventive), intercepted a Mazda truck at Badami Bagh Lahore. On demand, the driver failed to produce any legal documents. Consequently, the truck was taken into possession under Section 2 (kk) of the Customs Act-1969.
A show cause notice was issued and adjudication proceeding culminated and Order-in-Original was passed with remarks that the Customs Department may recover short-paid/evaded duties and taxes and also impose Rs50000 in penalty.
Being aggrieved from the order, the appellant filed the case before the Customs Appellate Tribunal on the grounds that Order-in-Original was passed in a mechanical fashion and without the application of law so it is liable to be set aside.
After hearing the arguments, the Customs Appellate Tribunal orders the adjudication authority to hear the case again.
