LAHORE: The Customs Appellate Tribunal has decided a case filed by Deputy Director Intelligence & Investigation-FBR Faisalabad against Mirza Rizwan Baig and Collector Customs (Appeals) Lahore.
On secret info, the staff of the Customs Intelligence & Investigation-FBR Faisalabad intercepted a mini Mazda truck loaded with a foreign origin generator. The generator carrying person introduced himself as Masood Akber and told the authorities that he is going to deliver the generator at the office of the Punjab Revenue Authority (PRA).
On demand, the driver produced sales tax invoice and photocopy of the bill but there was no safe place for a complete checking of above generator on the spot. The same Mazda truck was brought to the office of the Directorate of Intelligence & Investigation-FBR Faisalabad for complete checking. After the complete verification, the same generator of 80-KW was impounded under Section 156 (1)90 of the Customs Act-1969.
After a show cause notice, the adjudication proceedings were concluded and Order-in-Original was passed with remarks that the generator should be released to the lawful owner on the payment of 20 percent redemption fine.
Being aggrieved from the order, an appeal was filed before the Collector Customs (Appeals) that passed the order that appeal is accepted, Order-in-Original is set aside and order is given to release the vehicle to the owner.
The same order has been challenged before the Customs Appellate Tribunal on the grounds that Order-in-Original was passed without giving an opportunity of hearing to the appellant department, so the same is hearable again.
After the complete hearings from both sides, the Customs Appellate Tribunal has disposed of appeal.