Law: Customs Act, 1969

Section: 168

Customs Act (IV of 1969)--S. 168---Seizure of things liable to confiscation---Remote Control Instrument---Confiscated remote controls which were not released on the import documents produced by the appellant did net carry brand, marks and numbers of the seized Remote Controls---Seized Remote Controls carried the brand name with specific model written thereon---Validity confiscated Remote Controls carried brand name with specific model written on Remote Controls whereas there was no mention either of brand, marks and numbers of the Remote Controls in the bill of entry and other documents relied upon by the appellant--Such documents diva not contain any such identification marks and in the absence of such details, it was difficult rather impossible to connect the goods imported vide the bill of entry and other documents relied upon by the appellant with the goods confiscated---No infirmity was found in, the order by the Appellate Tribunal which fulfilled the legal requirements of a valid order. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL)---This appeal is directed against the Order-in-Original No. 281 of 2001, dated 25-5-2001 passed by the learned Deputy Collector (Adjudication) Lahore. 2. The relevant facts for disposal of the appeal are that pursuant upon an information, the staff of Anti-Smuggling Organization, Customs House, Lahore found four cartons lying at PIA Domestic Cargo Booking, Airport, Lahore on 18-9-2000 and since no one claimed ownership of these cartons, therefore these were opened and examined in presence of witnesses which led to recovery of four cartons of Remote Controls, Sony Band of foreign origin. These goods of foreign origin were, therefore, seized under section 168 of the Customs Act, 1969 and a show-cause notice was issued to Rana Ishfaq, Samad Daood and Rais Alam Khan. Out of these three persons Rais Alam Khan appeared before the learned Adjudicating Officer and stated that he had imported the seized goods against Bill of Entry No. 06496, dated 15-9-2000 and after import had sold the seized Remote Controls to the appellant. Photocopy of bill of entry bearing examination report alongwith copy of invoice and air-way Bill…

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