LAHORE: The Customs Appellate Tribunal has set aside an impugned order and directed to pass the fresh speaking order in appeal filed by Zulifqar Pathan against Director, Directorate of Customs Intelligence and Investigation (Customs) Lahore and others.
Member Judicial Bench-II Omer Arshed Hakeem heard the case in details and passed the judgement that there is no other option to set aside the impugned order to the extent of unverified ball bearings and remanded back the case to the Additional Collector of (Adjudication) with direction to pass fresh speaking order strictly in accordance with law after providing opportunities to both parties and receiving evidences which they may like to produce.
As per the history of case, after obtaining the search warrant from the judicial magistrate the staff of Customs Intelligence and Investigation-FBR has raided on the godown of the appellant Zulifqar Pathan and recovered huge quantity of foreign origin ball bearings. The impugned goods were taken into the custody, and brought into the office and detained under the section 2(kk) of the Customs Act 169.
After the show cause notice adjudication authority heard the case in details and passed the Order-in-Original that 4997 kilograms of total quantity is legally acquired which is released unconditionally and ball bearings are confiscated outright.
Being aggrieved from the order, appellant filed the instant appeal before the customs appellate tribunal on the grounds that appellant is trader and deals with purchase and sale of ball bearings of different sizes and had submitted all the imports and purchase documents which were relevant to the impugned quantity of ball bearing to the detecting agency and even the adjudication authority. Appellant also put argument before the court. The recipient denied all allegations. After details hearing, tribunal remanded back case for further hearing.