Law: Customs Act, 1969

Section: 2(s),16,156(1)(8)(89),168,179

Law: Imports and Exports (Control) Act, 1950

Section: 3

Customs Act (IV of 1969)- -Ss.2(s), 16, 156(1)(8), (89), 168 & 179-Imports and Exports (Control) Act (XXXIX of 1950), S.3- "Smuggling"-Seizure and confiscation-Scope-Customs staff intercepted truck, loaded with foreign origin tea bags-Occupants of the truck failed to produce any documents regarding the bags-Deputy Collector of Customs vide Order-in-Original confiscated the tea-Collector of Customs (Appeals) upheld the Order-in-Original and dismissed the appeal-Validity- Importer company had imported 210 bags of tea from Kenya through goods declaration-Company, after clearing of the same, sold 110 bags to the appellant company; sales invoice was issued by importer company in favour of appellant company-Nothing was available on the file which suggested that the recovered tea was not that one which was imported and sold out through documents-Customs Appellate Tribunal set aside the orders passed by adjudicating authorities and allowed the release of tea unconditionally to the appellant. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL):---.--- Attiqullah and another (appellant here-in) has filed this appeal against the Order-in-Appeal No. 36/2012 dated 30.12.2011 passed by the Collector of Customs (Appeals), MCC Peshawar, whereby the appeal of the appellant was dismissed. 2. Facts of the case as per available record are that the Customs Mobile Squad No. 2, Peshawar on 01.01.2011, in pursuance of prior information intercepted a Mazda Truck bearing Registration No. SGJ- 4751 at Chamkani R.T. Road, Search of the vehicle resulted in recovery of foreign origin 110 bags Black Tea Kenya. On demand, the occupants of the vehicle (1) Ahmed Nawaz son of Sher Baz resident of Sargodha (2) Attiqullah son of Haji Muhammad Umar resident of Jamal Khyber Agency failed to produce any legal documents/lawful possession of the black tea so recovered. Therefore, the Customs staff seized the foreign origin smuggled black tea along with the said vehicle under Section 168 of the Customs Act, 1969 for violation of Sections 2(s), 16 and 157 ibid read with Section 3(1) of the Imports and Exports (Control) Act, 1950 punishable under Section 156(1)(8), (89) of the…

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