Law: Customs Act, 1969

Section: 168

THIS JUDGMENT DELIVERED BY: 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 Brands 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 No.214-0456-8465 were also produced to support the claim of lawful import of the seized goods. The learned Adjudicating officer after scrutiny of the documents produced before him, found that these did not carry brand, marks and numbers of the seized remote controls whereas the seized remote controls carried the brand name of Sony with specific model written thereon. The learned Adjudicating officer, therefore, concluded that the documents produced in support of lawful import of the seized goods did not connect these with the seized goods and therefore, confiscated the same in favour of the State holding that these were brought into the country in breach of restrictions…

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