| Citation(s) |
|---|
| 2015 SLG 1796 2015 SLD 1796 2015 PTCL 132 2015 PTD 2480 (1978) 113 TAX 33 |
Customs Appellate Tribunal, Peshawar
Custom Appeal No. 119/PB of 2011, decided on 3rd December,2014.
MR. GULAB SHAH AFRIDI, MEMBER (JUDICIAL)
Appellants by: Mr. Ateeq ur Rehman, Advocate, Syed Sikandar Hayat Shah, Advocate and Pir Alam Shah, Consultant Mufti Law Associates Fakhr-e-Alam Paracha, Managing Director.
Respondents by: Mr. Naseer Khan Superintendent Customs.
Custom Appeal No. 119/PB of 2011, decided on 3rd December,2014.
MR. GULAB SHAH AFRIDI, MEMBER (JUDICIAL)
Appellants by: Mr. Ateeq ur Rehman, Advocate, Syed Sikandar Hayat Shah, Advocate and Pir Alam Shah, Consultant Mufti Law Associates Fakhr-e-Alam Paracha, Managing Director.
Respondents by: Mr. Naseer Khan Superintendent Customs.
s by: Mr. Naseer Khan Superintendent Customs.MS. Khyber Tea & Food Company, Peshawar othersVs.The Collector of Customs (Appeals), Peshawar and others
Law: Customs Act, 1969
Section: 2(s),16,157,156(1)(8),(89),187,193-A(2), 215
Law: Sales Tax Act, 1990
Section: 2(16),2(17),22,23
Law: Income Tax Ordinance, 2001
Section: 153
Law: Imports and Exports (Control) Act, 1950
Section: 391),3(3)
JUDGMENT: MR. GULAB SHAH AFRIDI, MEMBER (JUDICIAL).-- (1). This appeal filed by M/s. Khyber Tea and Foods Company is against the Order-in-Appeal No. 188/2011 dated 22.07.2011 passed by the learned Collector Customs (Appeals), Peshawar whereby he, while maintaining the Order-in-Original No. 358/2010 dated 25.8.2010 dismissed the appeal. 2. Brief facts of the case are that the Customs Anti-Smuggling Unit, Mardan on 28.5.2010 on prior Information intercepted a Hino Truck bearing Registration No. K-1698-Peshawar at Mardan Malakand Road, search of which resulted into foreign origin goods (as detailed in the Recovery Memo No. 20/2010 dated 28.5.2010). The occupant of the truck identified themselves as (1) Mohammad Sher S/o Gul Roze R/o Maulana Kali District Mardan (driver) (2) Aurangzeb Khan S/o Saif-ur-Rehman R/o Afzal Imam Colony Taghbai District Mardan (cleaner) who on demand failed to produce any proof of legal/lawful possession of the goods so recovered. Therefore the Customs Squad seized the goods alongwith vehicle for violation of section 2(s), 16 & 157 of Customs Act, 1969 read with section 3(1) of the Imports & Exports (Control) Act, 1950 punishable under section 156(1)(8) & (89) of the Customs Act, 1969 read with section 3(3) of the Imports and Exports (Control) Act, 1950. 3. Subsequently, after completion of the requisite formalities, the matter was placed before the Deputy Collector Customs Peshawar (Adjudication), who vide Order-in-Original No. 358 of 2010 dated 25.08.2010 confiscated the goods, however, released the vehicle against 20% line of the Customs Value of the vehicle. 4. Aggrieved of the Order-in-Original No. 358 of 2010 dated 25.8.2010, the appellant tiled appeal before the Collector Customs (Appeals), Peshawar, who vide Order-in-Appeal No. 188 of 2011 dated 22.7.2011 dismissed the appeal and upheld the order in original No. 358/2010 dated 25.8.2010. Hence the instant appeal on the following grounds:-- That, it is an admitted position of the case that out of the recovered goods mentioned in the Recovery Memo, the Appellant claimed and owned only 10 bags of black tea each bag weighing 30 kgs only. That, it is also an admitted…