LAHORE: The Customs Appellate Tribunal has set aside an Order-In Original in an appeal filed by the Collector of Customs Model Customs Collectorate Multan against Rana Muhammad Idrees, Ghulam Mustafa, Muhammad Qasim and Collector of Customs (Appeals) Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II, passed the judgment after the discussion that the impugned order is set aside and appeal filed by the department stands accepted.
The staff of the Customs ASO Multan intercepted a Suzuki Jeep and asked the driver for its legal documents but he failed to prove the possession of the jeep lawful.
The impounding agency has alleged that the vehicle has been smuggled and accused person has committed an offence under Section 1 (s), 16, 156 (2) of the Customs Act-1969 and the same is liable to confiscation under the Customs Act-1969. The documents were sent to the Motor Registration Authority (MRA) for verification.
After a show cause notice issued, adjudication proceedings were culminated and Order-In-Original passed with the remarks that the charge framed on the alleged person is established and Suzuki Jimmy Jeep is taken into possession outright.
The appellant filed the case before the learned Collector of Customs Appeals who passed the order to release the vehicle to the lawful owner unconditionally.
The Customs Department, being not satisfied with the order, filed an appeal in the Customs Appellate Tribunal on the grounds that the impugned Order-In-Appeals is not the speaking order and passed by ignoring the categorical and unambiguous finding of the forensic experts as well as not considering the arguments and submission of the seizing agency which is not tenable in the eyes of law. Hence it is liable to be dismissed and upheld. On the other side, respondent denied all the allegations.
After hearing the arguments from both sides, Customs Appellate Tribunal decided the case in favor of the complainant.
