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Customs Appellate Tribunal rejects appeal in non-duty paid Mazda case

Customs Appellate Tribunal rejects appeal in non-duty paid Mazda case

LAHORE: The Customs Appellate Tribunal has dismissed an appeal filed by owner of Mazda mini truck Muhammad Khalid Hussain against Collector of Customs (Appeals) Lahore, Deputy Collector (Adjudication) Faisalabad and others.

According to the details, Member Judicial Omer Arshed Hakeem, heard the arguments from the complainant and the respondent sides and passed the order that “the vehicle was brought into the country without payment of duties and taxes and there was also tampering  between registration documents and impugned truck, as such, the appellant miserably failed to produce legal documents regarding lawful imports so the appeal being devoid of merit is dismissed with no order as to costs.”

According to the details of the case, the staff of Customs Intelligence and Investigation – FBR intercepted Mazda mini truck. On demand, driver failed to produce evidences regarding lawful import of the vehicle and the vehicle was detained under section 2 (kk) of customs Act 1969.

After the show case notice case  was referred to the adjudication authority that consider all the facts the particulars of seized vehicle does not tally with the Motor Registration Authority that facts disclosed that vehicle was smuggled.

Being aggrieved from the order, Customs Appellate Tribunal filed the case before the Collector of Customs where appeals was dismissed and appellant approached the Customs Appellate Tribunal on the grounds that the confiscation of mini Mazda is totally wrong in the eye of law, the registration of vehicle not owned by the Motor Registration Authority (MRA) so the impugned order is liable to set aside. On the other side the respondent totally disagreed with the points raised by the appellant.

After complete hearing Customs Appellate Tribunal rejected the appeal and upheld the adjudication order.