LAHORE: The Customs Appellate Tribunal has set aside an Order-in-Original (ONO) in an impounded mini Mazda truck and accepted the same appeal. The appeal was filed by Muhammad Naeem, a resident of Faisalabad, against Collector of Customs, (Appeals) Customs House Lahore.
Justice (r) Malik Manzoor Hussain, Chairman Customs Appellate Tribunal, scrutinized the record and heard all arguments from the appellant and the respondent sides. The tribunal passed the judgment by setting aside the impugned order and directed the respondent to release the vehicle to the appellant.
According to the details of the case, staff of the Customs Intelligence and Investigation intercepted a mini Mazda truck. On demand, driver of the vehicle could not produce any document regarding the lawful import of the vehicle. The customs staff took possession of the vehicle under Section 2 (kk) of the Customs Act-1969.
After the show cause notice, adjudication proceedings were culminated and Order-in-Original was passed with the remarks that the impounded mini Mazda truck confiscated out rightly. Feeling dissatisfied with the appeal and same order was challenged before the collector of customs (Appeals) who dismissed the same appeal.
Being aggrieved from the order, appellant filed the appeal before the Customs Appellant Tribunal and challenged the Order-in-Original. The counsel for appellant argued before the Tribunal that the ONO was passed in a mechanical fashion and without the consideration of facts about the case. The respondent side produced the documents and appealed for the dismissal of the case.
After hearing the arguments from appellant and respondent sides, Customs Appellate Tribunal decided the case in favour of owner of the Mazda truck.