Law: Customs Act, 1969

Section: 2(KK)(S),16,156(1),156(89),168(1),181,19 4A

THIS JUDGMENT DELIVERED BY: IMRAN TARIQ, MEMBER (TECHNICAL):---.--- This judgment shall decide the above mentioned Customs Appeal filed against an Order- in-Original No.73/2014 dated 29.12.2014 passed by the Learned Additional Collector of Customs (Adjudication), Lahore. 2. Precise facts for deciding the core controversy involved in the instant appeal are that Superintendent of Customs (ASO) Customs House, Lahore vide seizure report in case Number 182/2014 issued under endorsement C.No. 01/ASO-198/2014/272 dated 28.08.2014 that pursuant to an information, the staff of Customs (ASO), Lahore on 14.07.2014 visited the premises of M/s. New Muhammadi Karwan Goods Transport Company, Sagian Bypass Road, Taj Company Chowk, Bund Road, Lahore and found foreign origin tyres lying outside the said adda. On query, the representative of adda New Muhammadi Karwan Goods Transport Company, Sagian Bypass Road, Taj Company Chowk, Bund Road, Lahore disclosed that the said tyres were booked by different persons. The examination of the said tyres was conducted in the presence of the said person and other witnesses which reveals as under: - S# Description of Goods Quantity F/O Tyres Tubless Steel Belted Radial different Brand and I/O 1 Tyre size SP65E 205/65-R15 Brand Dunlop I/O Japan 52 Nos 2 Tyre size 196/65-R15 Brand Dunlop I/O Japan 142 Nos 3 Tyre size 195/R15 Bison 623 Brand Bridgestone I/O Indonesia 24 Nos 4 Tyre size 275/65 R17 Brand Dunlop I/o Japan 13 Nos 5 Tyre size 195/65 R15 65 Nos 6 Tyre size 155/70 R12 202 Nos 7 Tyre size 185/65 R14 33 Nos 8 Tyre size 195/70 R15 142 Nos 9 Tyre size 215/70 R15 24 Nos 3. On demand, the aforesaid person or any other could not produce any documentary evidence or otherwise, in support of lawful possession or legal import of the above said foreign origin tyres. Therefore, the said tyres were detained under section 2(kk) of the Customs Act, 1969, on the request of the said adda representative, for want of further investigations. 4. On 13.08.2014, fourteen persons appeared in the office of the Superintendent Customs ASO, Lahore along with Luqman Khan (Representative adda) and claimed the ownership of the above-said foreign origin tyres on stamp…

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