LAHORE: Customs Appellate Tribunal has rejected the appeal filed by the Collector of Customs Collectorate, Multan against Abdul Rauf a resident of Lodhran.
Imran Tariq, Member Technical Bench-II heard the case in details and passed the judgment with remarks that the evidences provided by the respondents is quite overwhelming therefore appeals is rejected and order to release vehicle immediately without putting the respondent in any more agony.
According to the details, on the information customs department was seized Toyota Corolla car which was smuggled and after the complete verification from the Excise and Taxation Department the car was intercepted.
On demand, the driver/owner of vehicle failed to produce any document regarding lawful import of vehicle. The vehicle was taken into custody by the customs staff after completing legal formalities under section 171 of customs Act 1969.
After the show cause notice adjudication authority heard the case in details and passed the order-in-original on the that vehicle brought into the country through unauthorized rout and without payment of duties and taxes and appellant should pay their liabilities established by the customs department.
Being aggrieved from the ONO, appellant filed the case before learned deputy collector of Customs (Appeals) who set aside the impugned order and orders to release vehicle to its lawful owner.
Department not satisfied with the order and challenged before the customs appellate tribunal on the grounds that Order-in-Appeal is bad in law and vehicle was intercepted after the complete verifications. The respondent denied all allegations and appeal for rejection of appeal.
After hearing from both sides, customs appellate tribunal rejected the appeal and order to release care to lawful owner.