Law: Customs Act, 1969

Section: 194A(2),2(s),9,10,16,26,156,157,215

Law: Income Tax Ordinance, 2001

Section: 177(1)

Law: Imports and Exports (Control) Act, 1950

Section: 3

ORDER ADNAN AHMED, MEMBER (JUDICIAL-II).---By this order, I intend to dispose off Customs Appeal No,K-155 of 2014 filed by the appellant against Order-in-Original No.310 of 2013/2014 dated 26-12-2013 passed by respondent No. 3. 2. Brief, facts of the case as stated in the impugned order are that a credible information was received on 4-9-2013 that smuggled/non-duty paid LED/LCD TV are brought at Intercity Bus Terminal, Yousuf Goth, Karachi from Quetta for onward supply to the other cities of Sindh using a modus oprandi that the smuggled/non duty paid LED/LCD TV's are firstly taken to Saddar Market and then refrigerators are loaded in the back of the vehicle to cover the LED/LCD TV's and also a receipt of a wholesale shop is made and kept - in the vehicle to show lawful possession. It was further informed that LED/LCD TV's were being loaded on a Mazda Vehicle bearing registration No. JY-0080. Pursuant to the said information ASO Team posted at Mobile Squad Check Post Super Highway, near Toll Plaza was alerted to foil the attempt. Reportedly the said loaded vehicle was taken from Yousuf Goth to Hashoo Centre, Sadder, Karachi from where 3 refrigerators were loaded on the vehicle to disguise the law Enforcement Agencies. At about 2:00 pm the said vehicle was squaaded near Toll Plaza heading towards Hyderabad. Accordingly, the said vehicle Mazda hearing Regn No.JY-00B0 loaded with cartons of foreign origin/assorted LCD/LED TV's and refrigerators duly covered with "Tarpal" was intercepted. The occupant/ driver/owner of the vehicle identified as Noor Muhammad son of Muhammad Bux was asked about the goods loaded on the vehicle to which he replied that refrigerators were loaded on the vehicle being dissatisfied with his statement and having specific information a search was made in the presence of Mushirs namely Farhan Khan and Muhammad Danish which revealed that the foreign origin assorted LED/LCD TV's and refrigerators were loaded/kept on the vehicle. The 3 refrigerators were kept in the back of the vehicle to cover LED/LCD TV's so as to camouflage the Law Enforcement Agencies, therefore the driver/owner of the vehicle was asked about the legal import documents or any…