| Citation(s) |
|---|
| 2013 SLG 2023 2013 SLD 2023 2013 PDS 1702 |
Appellate Tribunal Inland Revenue
Customs Appeal No. 51/2013 hearing DATE 27/05/2013 DATE of judgment 04/06/2013
MR. MUHAMMAD ASGHAR PASWAL, MEMBER (JUDICIAL)
For the appellant Mr. Raza Shakir, Advocate. For the respondent Mr. Saleem Afzal, I.O. Mr. Irshad Ahmad S/o Muhammad Riaz R/o Madni Masjid, Tehsil Sadiqabad, District R.Y Khan. 1. Superintendent Directorate General (Customs), Intelligence & Investigatio
Customs Appeal No. 51/2013 hearing DATE 27/05/2013 DATE of judgment 04/06/2013
MR. MUHAMMAD ASGHAR PASWAL, MEMBER (JUDICIAL)
For the appellant Mr. Raza Shakir, Advocate. For the respondent Mr. Saleem Afzal, I.O. Mr. Irshad Ahmad S/o Muhammad Riaz R/o Madni Masjid, Tehsil Sadiqabad, District R.Y Khan. 1. Superintendent Directorate General (Customs), Intelligence & Investigatio
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Law: Customs Act, 1969
Section: 168
[Customs Act (IV of 1969)].....Sections 168, 170, 171, 2(s) read with S.R.O. No. 566(I)/2005, dated 09/06/2005 (Serial No. 55 amended vide S.R.O. No. 36(2)2011, dated 13/01/2011, 16, 157(2), 178 156(1)(89) read with Section 3(1)(3) of Imports & Exports (Control) Act, 1950,.. Smuggled goods,.. Show-cause Notice,.. Seizure,.. Order-in-Original,.. Confiscation,.. Customs staff taken in possession from the Police Station Saddar, Bahawalpur the foreign origin smuggled pan parag/gutka loaded on the roof of the bus which was coming from Sadiqabad for Lahore,, At the spot no one claimed ownership of the origin smuggled goods, therefore, the same were seized under Section 168 of the Customs Act, 1969 after issuing notice under Section 171 ibid for service upon the owner of bus and others,.. Order-in-Appeal,.. Appeal before Collector(A) who modified the impugned order-in-original and redemption fine was reduced to Rs. 125,000/- instead of 20% of CIF value of the vehicle,.. Learned Tribunal observed that the adjudicating authority had already thrashed out each and every contention of the appellant and passed a speaking order,. Since, the goods in question were found smuggled one and had been brought into the country in a clandestine manner through unauthorized route without payment of leviable duty and taxes and further the same were notified vide S.R.O. No. 566(I)/2005, dated 06/06/2005 issued under Clause (ii) of Section 2(s) of the Customs Act, 1969, therefore the same were correctly ordered to be confiscated out rightly,.. As regards the vehicle in question was concerned, the Collector(A) had already taken a very lenient view and reduced the redemption fine from 20% of the CIF value of the bus to Rs. 125,000/-, therefore, learned Tribunal found no reason to interfere with the impugned Order-in-Appeal which was upheld and the instant appeal filed by the appellant was dismissed,.. ORDER CH. MUHAMMAD ASGHAR PASWAL, MEMBER (JUDICIAL):-This appeal has been filed against order-in-Appeal No. 12/2013 dated 23.01.2013 passed by the Collector of Customs (Appeals) Lahore Camp at Multan. 2. Brief facts of the case are that on receipt of information that the Police Staff of…
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