LAHORE: The Customs Appellate Tribunal upheld a customs appeal filed by Rao Muhammad Asim against Deputy Collector Adjudication Multan and others. The tribunal declared that instant customs appeal, being devoid of merit, is dismissed with no order.
Omer Arshed Hakeem, Member Judicial Bench-II, gave remarks in the judgement that after the examination of the record, tribunal found that appellant failed to establish the factum of lawful possession of imported Mazda mini truck.
As per brief history of the case, staff of the Customs Intelligence and Investigation-FBR Multan intercepted a Mazda mini pickup. On demand, the driver produced the registration book and the authorities found that said vehicle was smuggled/ non-duty-paid therefore the same was impounded under Section 168 of the Customs Act-1969.
After a show cause notice, the adjudication authority heard the case and, after a detailed verification, passed the Order-In-Original that Mazda be impounded outright. Being aggrieved from the order, the appellant filed a case before the collector of customs (Appeals) who also heard the case and upheld the order of the adjudication.
Appellant, being dissatisfied with the order, filed the case before the customs appellate tribunal on the grounds that Order-In-Original is not good in law so complainant should also produce some documents regarding the lawful import of the vehicle. On the other side, the counsel for recipient denied all the allegations and requested for the dismissal of appeal.
After hearing the arguments, the customs appellate tribunal declared the appeal on merit and upheld the order passed by the former customs authorities. The tribunal also declared that mini Mazda truck as smuggled one.
