Law: Customs Act, 1969

Section: 2(s),156(1),189,157,187

CUSTOMS ACT, 1969 (IV OF 1969) Sections 2(s), 156(1)89,157 & 187 Import documents had been presented before the adjudicating authority and these documents manifested imports of the goods from the Customs station, furthermore sales tax invoices were also presented hence appeal dismissed.- The crux of the arguments of the appellant rests upon the alleged by incorrect findings of the learned adjudicating officer releasing the impugned goods and the transport vehicle (carrying the said goods) when the import documents produced before the adjudicating authority and the appellant department were not relevant to the goods in the case, because the lab report through Test Report No. 487 dated 21.02.109 confirmed the goods to be HSD, whereas to the document related to the import of "Mix Hydro Carbon Solvent". Conversely the respondent's counsel Mrs. Saima Haider Tareen Advocate defended the impugned order. She argued that the learned adjudicating authority correctly appreciated the merits of the case and after having found material irregularities, ordered unconditional release of the impugned goods alongwith the transport vehicle. She further argued that the appellant failed to adduce any evidence to show that goods had been smuggled, and not cleared from the Customs station. After evaluating both the stances it becomes evident the documents of import had been presented before the learned adjudicating authority beside the appellant department. The said documents manifested imports of the goods from the Customs station. Furthermore Sales Tax documents (invoices) were also presented. The learned adjudicating officer objectively appreciated the matter. The appellant's failed to shatter the objectivity/propriety of the finding of the said officer. JUDGMENT SYED SARDAR HUSSAIN SHAH MEMBER (JUDICIAL).-- (1). This appeal has been directed against the Order-in-Original No. 132/2019 dated 02.04.2019 passed by the Additional Collector of Customs (Adjudication), Faisalabad. 2. Brief facts of the case are that a credible information was communicated through Deputy Director Directorate of Intelligence Investigation Customs Multan that a huge quantity of smuggled Petroleum Product…

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