Law: Customs Act, 1969

Section: 2(s),16,156(1),156(2),156(8),156(9),156( 89),156(90),157(2),168,171,178,194A

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)- -Ss. 2(s), 16, 156(2), 157(2), 168, 171, 178 & 194-A-S.R.O. No.499(I)/2009, dated 13-6-2009-Smuggling-Seizure and confiscation of oil tankers containing smuggled diesel oil-Two oil tankers, loaded with 109098 liters diesel oil, allegedly smuggled, were seized and confiscated by Customs Authorities-Representative of appellant/Gas and Oil Company, appeared, and claimed ownership of said diesel oil, contending that said oil tankers were loaded from Hub area (Pakistan) and produced photocopies of two delivery orders, and not the original delivery orders-Chemical Analysts Reports, reflected that the flash point range /specification of detained diesel in both the oil tankers did not match with the given flash range /specification of the company at Hub (Pakistan) which led to the conclusion, that the detained diesel in both the oil tankers was smuggled, non-duty paid-Diesel oil thus recovered was seized along with two oil tankers under S.168 of Customs Act, 1969 for violation of Ss.2(s), 156(2) and 178 of Customs Act, 1969, punishable under Cl.89 of S.156(1), read with S.157(2) of the Customs Act, 1969-Collector of Customs did not agree with the reply of the appellant to show-cause notice issued and decided the case vide order-in-original, imposing penalty of Rs.500,000 on claimant for misuse of documents to cover smuggled diesel brought into the country-Validity-Oil company from whom, the claimant alleged to have purchased the diesel in question, besides refining crude oil, was also occupied in illegal purchase and sale of smuggled/non-duty paid diesel-Such was a serious matter which called legal action against said company and the appellant by the concerned departments-No reason existed to differ with impugned order-in-original and same was upheld being lawful order-Appeal filed by the claimant was dismissed being devoid of merits, in circumstances. THIS ORDER PASSED BY: MUHAMMAD NAZIM SALEEM (MEMBER TECHNICAL-II):---.--- By this order, we intend to dispose off Customs Appeal No.K-1717/ 2015 filed by the appellant against Order-in-Appeal No. 134/2015-16 dated 07.10.2015, passed by the Collector of Customs (Adjudication-I), Custom House,…