LAHORE: The Customs Appellate Tribunal has decided an appeal filed by Muhammad Amin, a resident of Sahiwal, against Additional Collector (Adjudication) Faisalabad and others.
Muhammad Shabbir Gujjar, Member Judicial bench-I, heard the arguments from the appellant and respondent and scrutinized all the record which they produced. The case has been decided with remarks that Hino Ranger Prime Mover machine should be released to its lawful owner after the payment of duties and taxes with redemption fine equal to 20 percent to the extent of cabin only.
As per details of case, a team of Directorate of Intelligence and Investigation intercepted a Hino Ranger Prime Mover machine which was being smuggled from Karachi to Sahiwal.
On demand, driver failed to produce documents showing lawful import of vehicle and after the complete verification of Motor Registration Authority the same were seized under the Section 168 of Customs Act 1969.
After show cause notice, the adjudication proceeding were concluded and Order-in-Original was passed to confiscate vehicle.
Being aggrieved from the order the appellant filed the appeal before the Customs Appellate Tribunal on the grounds that Order-in-Original passed in mechanical fashion and without the consideration of fact. He produced some evidences before the tribunal and show his willingness to pay duties and taxes. On the other side, respondent denied allegations.
After hearing the arguments from both sides, Customs Appellate Tribunal orders to release vehicle after collection of duties and taxes from the appellant.