LAHORE: The Customs Appellate Tribunal set aside the impugned order in the case of Gul Dawat Syed, a resident of Lower Dir, against the Additional Collector of Customs (Adjudication), MCC Multan, and others.
Omer Arshed Hakeem, Member Judicial Bench-II, finally remarks that the impugned order is set aside and remanded customs appeal back to the adjudication officer with the direction to pass fresh speaking order strictly in accordance with the law after providing opportunities of hearing to both parties and receiving evidences which they may like to produce.
As per details of case, staff of customs intelligence and investigation intercepted a truck loaded with parts and Suzuki Jimmy Sierra Jeep. On physical examination, there are some lack of similarities found on the demand made from customs to driver who failed to produce relevant documents and vehicle with goods seized.
After a show cause notice, adjudication officer heard the case and passed the Order-in-Original for outright confiscation and remarks that charges leveled in the show cause notice are established.
Being aggrieved from the order, he challenged the confiscation before the appellate tribunal on the grounds that impugned order was passed in mechanical fashion and without judicious mind. He further said the allegation of violation of 2(s) is not applicable to the present case. On the other side, respondent department denied all the allegations and prayed for the dismissal of the case.
After hearing the arguments from both sides, customs appellate tribunal set aside the case and remanded the case back for the fresh speaking order.
