LAHORE: Customs Appellate Tribunal has rejected the appeal filed by Ahsen Mehmood against Collector of Customs (Preventive) Custom House Lahore.
Member Technical Bench-II Imran Tariq heard the case in details and passed the judgment with remarks that colored picture of the impugned goods were presented before the tribunal. A total of 14 exhibits of the fabric and one of the container carrying goods were presented. These exhibits were examined carefully and seen against definition of stock lot goods. It was seen that impugned goods fulfill the definition of stock lot goods defined at para 15. So there is no merit in the appeal therefore same is rejected.
According to the precise fact of case, the staff of Customs ASO was intercepted two Mazda truck loaded with foreign origin cloths near Railway Station. The examination was conduction in the presence of driver. On demand, driver failed to produce evidences regarding lawful imports and same were detained under section 2(kk) of Customs Act 1969.
After the complete examination the goods and vehicle the same discrepancies are founds and same were seized under section 157 of Customs Act 1969.
After the Show Cause notice adjudication authority heard the case in detail and passed the order that two Mazda Truck redeemed to their lawful owner on payment of redemption fine of Rs 1, 00, 000.
Being aggrieved from the order and appeal filed before the Customs Appellate Tribunal on the grounds that impugned order is against the facts and Circumstances and liable to set aside. The respondent denied all allegations. After hearing arguments Customs Appellate Tribunal rejected the appeal.