LAHORE: The Customs Appellate Tribunal rejected an appeal of Muhammad Shahban filed against the Collector of Customs (Appeals).
Imran Tariq, Member Technical Bench-II, gave the final remarks that in the deep consideration of the case, Customs Appellate Tribunal concluded that if by any stretch of imagination leeway is given because of the incident, the chassis had to be cut and welded, it, being deep metal filing, makes no justification and the number has been engraved and tampered.
In the precise fact of the case in the pursuance of credible information conveyed through the collector MCC Faisalabad that foreign origin Hino truck with registration No: SAB-180 is coming from Rawalpindi to Faisalabad.
The staff of the Customs ASO Faisalabad intercepted it at the checkpoint. The driver introduced himself as Muhammad Shuhban and on demand failed to produce any legal documents regarding the lawful import of the truck. The same was impounded under Section 168 of Customs Act 1969.
After the show cause notice, the adjudication authority heard the case and passed the Order-In-Original that a charge framed by the customs authorities stands established therefore the order for outright impounding of vehicle in favour of the federal government under Section 156(I) of Customs Act-1969 is given.
Being aggrieved from the order, appellant filed the order before the learned collector of customs (Appeal) who upheld the Order-In-Original and dismissed the appeal.
The appellant challenged the order and filed a case with the Customs Appellate Tribunal on the grounds that ONO is in utter disregard of law, against the fact and circumstances of the case which is liable to be set aside.
On the other side, the counsel for recipient denied all the allegations.
After hearing the arguments from both sides, the Customs Appellate Tribunal rejected the appeal.