LAHORE: Customs Appellate Tribunal has accepted the appeal filed by the Additional Collector of Customs Preventive, Customs House Lahore versus Sami Ullah and Collector of Customs (Appeals) Lahore.
Omer Arshed Hakeem, Member Judicial Bench-II heard the case in details, examine record and decided the case with final remarks that the forum of Collector of Customs (Appeals) being a creature of statue has no power to out step its statutory jurisdiction and release such goods, the same goods were confiscated ought rightly and impugned order stands vitiated.
According to the brief history of the case, the Staff of customs (ASO), Lahore was intercepted LED TVs lying on road near Shahalam Chowk Lahore. On demand, the aforesaid person failed to provide any evidence regarding lawful passion of goods and same were seized under section 2 (s) of customs Act 1969.
Case heard in the adjudication authority who passed the order in the favour of party. Being aggrieved, the case were filed before the customs appellate tribunal that collector of customs (Appeals) failed to appreciate the fact of case.
The appellant adding that impugned order has passed in the arbitrary manner and against the facts and circumstances of the case. Therefore, the impugned order in the appeal cannot be sustained under the law. On the other side respondent of the case denied the entire allegation by the appellant.
After hearing from both sides, customs appellate tribunal has accepted the appeal filed by the customs department with the remarks that respondent failed to appreciate the case and prove legality of case.