| Citation(s) |
|---|
| 2012 SLG 712 2012 SLD 712 2012 PTD 111 |
Appellate Tribunal Inland Revenue
Appeal No.28/CU of 2010, decision dated: 10-05-2011, hearing DATE : 13-10-2010
MUSARRAT, JABEEN, MEMBER TECHNICAL
Shoukat Zaman for Appellants. Bahadur DC/DR with Aga Sabbir SIO and Qazi Ghulam Dastgir for
Respondent.
Appeal No.28/CU of 2010, decision dated: 10-05-2011, hearing DATE : 13-10-2010
MUSARRAT, JABEEN, MEMBER TECHNICAL
Shoukat Zaman for Appellants. Bahadur DC/DR with Aga Sabbir SIO and Qazi Ghulam Dastgir for
Respondent.
MESSRS SHAZADA WAQAR ULLAH KHAN AND OTHERS
VS
COLLECTOR CUSTOMS APPEALS, ISLAMABAD
Law: Customs Act, 1969
Section: 2
Customs Act (IV of 1969)--Ss. 2(s), 168 & 194-A---Smuggling---Seizure of smuggled goods---Seizing Agency made two seizure reports pertaining to alleged smuggled tyres claimed by different owners, but issued one show-cause notice---Goods in question were loaded on two different trucks carrying local made tyres---Record revealed that out of confiscated tyres, 38 were claimed by three persons to whom one show-cause notice was served---Phenomenon had been observed that transportation of smuggled goods from one part of the country to another parts in small shipments to hoodwink the authorities and to defeat the law enunciated under S.2(s) of the Customs Act, 1969 and that one financier was controlling the smuggling or transportation of smuggled goods in small shipment by putting up different claimants thereof, in case the goods were intercepted by anti-smuggling outfits---Such practice should be curbed in public interest, rather than taking/deciding the issue compass-sionately keeping in view the value of the goods---Time and place of the occurrence being the same in the present case, there was no reason to differ with the order in appeal which was upheld. JUDGMENT MUSARRAT JABEEN (MEMBER TECHNICAL).---This appeal has been filed on 13-5-2010 against the Order-in-Appeal No.13 of 2010 dated 19-3-2010 passed by Collector Customs (Appeals) Islamabad. 2. I have heard both the sides and considered the case record. The learned counsel for the appellant agitated that the seizing agency made two seizure reports pertaining to allegedly smuggled tyres claimed by different owners but issued one show-cause notice with the intention to enhance…
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