Law: Customs Act, 1969

Section: 2(KK),16,156,156(1),157,168,168(1),194A

Law: Imports and Exports (Control) Act, 1950

Section: 3(1),3(3)

Customs Act (IV of 1969)--- ----Ss. 2(KK), 16, 156, 157, 168 & 194-A---Seizure and confiscation of truck loaded with goods of foreign origin, being in contravention of S.16 punishable under Cl.(90) of Ss.156 & 157 of the Customs Act, 1969---Appellant/driver of the truck, had submitted a copy of bill of entry, which matched with the goods as described in the impugned order---Department had not placed on record any material, which could show that said bill of entry was not correct or false---Claim as made by the appellant, was accepted having not been proved to be wrong by the department---Appeal filed by the appellant was accepted and the impugned order with regard to the goods was modified accordingly. PLD 1972 SC Pages 5 to 10 ref. THIS JUDGMENT DELIVERED BY: GHULAM MURTAZA BHATTI, MEMBER (JUDICIAL):---.--- The present appeal was fixed before the Division Bench of this Tribunal for disposal according to law but the perusal of record shows that the subject appeal was the jurisdiction of Single Bench therefore, the same was referred to the Hon'ble Chairman for assignment to any Member of this Bench. On 15.01.2015 this appeal was entrusted to the undersigned, for disposal. Arguments have been heard and the Judgment was reserved. 2. This judgment will dispose of Custom Appeal No.01/LB/2015 filed by the appellant against Order-in-Original No.63/2014 dated 05.11.2014 passed by the learned Additional Collector of Customs (Adjudication), Lahore. 3. Brief facts of the case, as reported in the order-in-original are that the Customs Staff, ASO, has intercepted the Truck bearing registration No. QAD-3781 near Police Check Post Gaju Mata Ferozepur Road, Lahore, and found loaded with some bags. The person on driving seat stated his name as Fazal Akhtar. The examination of the said truck was not possible at the spot, therefore, the same was brought in the State Warehouse, Shahnoor Studios, Multan Road, Lahore. Thereafter, examination of the said loaded bags was conducted in the presence of the said driver and other independent witnesses which led to the recovery of the said foreign origin goods. On demand the said driver could not produce any documentary evidence…

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