Law: Customs Act, 1969

Section: 139,156(1),156(8),70,157,159,178

ORDER [CHAUDHARY MUHAMMAD TARIQ, CHAIRMAN].......(1). This appeal has been directed against the Order-in-Original dated 09.01.2012 and Order-in-Appeal No. 67/2012 dated 05.06.2012 passed by the Collector (Appeals) Customs, Islamabad. 2. Learned counsel for the appellants inter alia contends that allegedly the appellant arrived from Abu Dhabi at Benazir Bhutto International Airport, Islamabad through flight No. EY-231, where 15.600 KGs of gold was recovered from the appellant during his body search and on demand of the customs staff, he could not produce any documentary evidence showing legal import or lawful possession of the recovered gold. The appellant was arrested and a regular criminal case was registered against him with I & P Branch of the Model Customs Collectorate Rawalpindi, vide FIR No. 17/2011 dated 10.06.2011 further contends that a Show Cause Notice was issued to the appellant and it was alleged in the same that the appellant had brought aforementioned gold in violation of Section 2(s) and Section 139 of Customs Act, 1969 read with section 3(1) of Imports and Exports (Control) Act, 1950 punishable under section 156(1) 8, 70 and 157, 178 of Customs Act, 1969 and the recovered goods were seized accordingly. The appellant appeared before Respondent No. 02 and submitted his written reply along with all the relevant documents. After hearing both the sides, the Respondent No. 2 was pleased to pass the aforementioned impugn Order-in-Original outrightly confiscating the seized gold and imposing a penalty of Rs. 50,000,00/- on appellant. 3. The appellant preferred an appeal against Order in-Original dated 09.01.2012 which was dismissed on 05.06.2012 by Collector Customs (Appeals), Islamabad. Hence this appeal on the following grounds: (a) that the impugned orders are against law and facts of the case and are a result of misreading/non-reading of the evidence available on the record. (b) The impugned orders are illegal and both the court below committed material irregularity, by not applying their minds judiciously, while adjudicating upon the matter in question. The appellant has not violated any provisions of law as mentioned in the aforementioned…

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