LAHORE: The Customs Appellate Tribunal has set aside the impugned order in an impounded Toyota Land Cruiser appeal filed by M/s Nisar Flour mills against the Director Customs FBR Lahore and Muhammad Maratib Mushtaq.
Muhammad Shabbir Gujjar, Member Judicial Bench-I, heard the arguments from both sides and decided the case with remarks that the departmental representative denied the stance of the appellant but agreed with the former authority to provide him a chance of hearing. So the arguments-chance is given to the appellant and impugned order is set aside with orders to the Collector Customs (Adjudication) Lahore to hear the stance of the appellant and decide the case within 45 days.
As per a brief history of the case reported by Superintendent of Intelligence and Investigation FBR Gujranwala that the staff of the Directorate of Intelligence and Investigation-FBR Range Office Gujranwala intercepted a Toyota Land Cruiser in the range of District Gujranwala.
On demand, he failed to produce documents regarding the lawful import of the vehicle. Consequently, the vehicle was taken into possession under Section 2kk read with Section 17 of the Customs Act-1969 for further verification.
During the course of audit, the appellant produced some documents which were not enough for legal possession of the vehicle. After the complete examination of the vehicle from the Forensic Science Agency and all other departments, the same was impounded under Section 156 of the Customs Act-1969.
After that, the adjudication authority heard the case and passed the order that the owner of the vehicle is liable to pay the duties and taxes as per show cause notice.
Being aggrieved from the order, an appeal was filed in the Customs Appellate Tribunal on the grounds that earlier order passed by the adjudication authority is not according to the law and passed without hearing arguments from appellant and liable to be set aside.
After hearing the arguments, Customs Appellate Tribunal has set aside the impugned order and remanded back the case to the adjudication with orders to pass a fresh speaking order after giving the chance of hearing to the appellant.