| Citation(s) |
|---|
| 2009 SLG 2241 2009 SLD 2241 2009 PTCL 762 |
CA. No. 421/LB/2008, 10th July, 2008
DR. RIAZ MEHMOOD, MEMBER (JUDICIAL)
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Muhammad Ashraf Gullu, Lahore
VS
Collector (APPEAL courts) Customs, Sales TAX And Federal Excise, Customs House Lahore and Other
Law:
Section:
Keywords: Copy, Copies, Redemption, Fine, Set Aside, Surety, Appellate Tribunal, Written Arguments, Evidence, Custody, Show Cause Notice, Notice, Burden Of Proof, Plea, Description, Redeem, Orders, Representative, Prosecution, Payment, Goods, Possession, Proprietor, Lawful Possession, Customs, Certificate, Order Result: Appeal accepted. JUDGMENT DR. RIAZ MEHMOOD, MEMBER (JUDICIAL).-(1). The appellant has assailed, in this appeal, the Order-in-Appeal No. 19/08, dated 17.03.2008, which had upheld the Order-in-Original No. 82/07, dated 20.09.2007, whereby 22389 yds. Of cloth, apprehended from a truck stand, had been confiscated outright. 2. The brief facts, giving rise to this appeal, are that on 27.06.2007, upon getting a tip that some foreign origin cloth was being transported from Lahore to Karachi, the Customs Authorities took into possession 22389 yds. Of cloth booked from Lahore to Karachi on a luggage van No. 91023 through bilty Nos. 345/2, 346/0, 8294/2, 8295/2 and 114/26, dated 27.06.2007. Shehzad Ahmad, Munshi of M/s. Sheikh Goods Forwarding Agency produced bilties. The description of the cloth has been given in the Order-in-Original. Briefly, it was assorted cloth, some of which was polyester fabric, some fancy sorce cloth, some embroidered sorce cloth, all in pieces and some plain cloth, some printed cloth and some embroidered cloth in thans/bundles. The consignees were shown as Abdul Jabbar and Khurshid Ahmad. As alleged Shehzad Ahmad could not produce any documentary evidence regarding legal import or lawful possession of the recovered foreign origin ladies cloth which was seized as such. A show cause notice was given to Shehzad Ahmad as to why the cloth be not confiscated. Khurshid Ahmad submitted a reply on behalf of M/s. Sheikh Goods Forwarding Agency, which was duly signed by Muhammad Ashraf Gullu (Appellant) for the release of seized cloth against payment of duty and taxes. The learned adjudicating authority found that it was a smuggled cloth as defined in section 2(s) of the Customs Act, 1969 and could not be released against payment of redemption fine in terms of SRO 487(I)/07, dated 09.06.2007, so ordered its outright confiscation. 3.…
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