LAHORE: The Customs Appellate Tribunal has remanded back a case of Abdul Ali against the Directorate of Intelligence and Investigations-FBR Lahore and Additional Collector of Customs (Adjudication), AFU Lahore, to the adjudication authority for a further hearing and a fresh order.
Imran Tariq, Member Technical Bench-II, heard the case in detail and passed the judgment that Goods Exceeded value of Rs 150000 was not releasable, no valuation in respect of this item was done.
On the information, Superintendent, Directorate of Intelligence and Investigation-FBR Lahore, intercepted a truck loaded with foreign origin auto parts and tyres. To a query, driver of the truck introduced himself as Baz Muhammad but the information given was not credible and goods were brought to office of the Directorate of I& I after a complete verification of goods which were seized under Section 157 of the Customs Act-1969.
The adjudication process culminated and Order-In-Original was passed with remarks that allegation regarding the regular use of truck for smuggling is not valid and truck is released to its lawful owner on the payment of 20 percent redemption fine of its customs value.
Being aggrieved from the order, Order-in-Original was challenged in the Customs Appellate Tribunal on the grounds that Order-In-Original was passed in a mechanical fashion and without the proper application of law and the same is liable to be set aside. On the other hand, the counsel for the respondent denied all the allegations and appealed for the rejection of the complaint.
After hearing arguments from both sides, the Customs Appellate Tribunal decided the case with remarks that the adjudication authority will hear the case and pass the fresh order.