PLJ 2022 Quetta 175 (DB)
Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ.
COLLECTOR MODELL CUSTOM COLLECTORATE OF GAWADAR, CUSTOM HOUSE
GADDANI, KARACHI --Applicant
versus
SARDAR MUHAMMAD and another --Respondents
Spl. Custom Ref. Appln. No. 74 of 2020, decided on 31.5.2022.
Customs Act, 1969 (IV of 1969) --
----Ss. 2(s), 16, 156(1)(8)(89) & 157(2) --Smuggling of Iranic KV fruit --Seizetion of --
Confiscation of smuggled Irani KV fruit --Appeal --Allowed --Direction to released on payment of
redemption fine --Report of chemical examiner --Chassis number of vehicle was tempered --No
findings given by tribunal regarding tempered chassis number --Challenge to --Appellate tribunal
has failed to discuss this important aspect of case that vehicle in question was sent to chemical
examiner and chemical examination report submitted by chemical examiner is very much available on record opinion whereof reflects that present chassis number of vehicle in question is
tampered after erasing original digits, but no findings with regard to above proposition of case
was given by appellate tribunal --Reference partially allowed. [P. 176] A
Mr. Nusratullah Baloch, Advocate for Applicant.
Mr. Mazhar Ali Khan, Advocate for Respondents.
Date of hearing: 25.5.2022.
J
UDGMENT
Abdullah Baloch, J. --This judgment disposes of the Custom Reference No.74 of 2020 filed by
the Collector of Customs, Collectorate of Custom, Gawadar under section 196 of the Customs Act, 1969 against the judgment dated 19th August 2020 ( "the impugned judgment" ) passed by
the learned Member (Judicial) Customs Appellate Tribunal Bench -II, Karachi ("the Appellate
Tribunal" ) whereby by appeal filed by the respondent was allowed.
2. Facts of the instant Customs Reference are that are that the Pakistan Coast Guard received
credible information with regard to smuggling of huge quantity of foreign origin goods, in
pursuance to such information, on 18th January 2020 at about 1750 hrs, the personnel of
Pakistan Coast Guard intercepted a Mazda Truck bearing registration No.TKV -536 coming from
Quetta to Karachi. On query the driver disclosed his name as Abdul Aziz son of Azad Khan. The
search whereof was resulted into recovery of 828 crate s of Irani KV fruit. On demand, the driver
has failed to produce any legal document. The driver of the vehicle was arrested and EIR bearing
No.16 of 2020 was lodged against him. The recovered Iranian fruits alongwith vehicle in
question have been seized under Section 2(s) & 16 of the Customs Act, 1969, punishable under
clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the
Additional Collector of Customs, Customs House, Gaddani, vide order dated 30th April 2020
confiscat ed outright the recovered smuggled Iranian Fruits as well as the vehicle in question as
the chassis number of the said vehicle was also found tampered as per the report of chemical
examiner. Being aggrieved, the respondent filed appeal before the learned Appellate Tribunal,
which was allowed and the order -in-original dated 30 April 2020 was set aside and Mazda Truck
bearing registration No.TKV -536 was directed to be released on payment of 20% redemption
fine on the Customs value of vehicle, vide judgment dated 19 August 2020.
3. Learned counsel for the petitioner, at the very outset, contended that the learned appellate
tribunal has failed to dilate upon the facts of the case in the light of order in original dated 30th
April 2020 passed by the Additional Collector (adjudication) Customs; wherein categorically it was observed that the vehicle in question after examination was found tampered, but the learned
appellate tribunal did not discuss a single word with regard to status of the vehicle and in a
summary manner allowed the appeal of respondent. Thus, in view of the above, the impugned judgment is liable to be set aside.
4. While confronted with the above proposition of the case to the learned counsel for the petitioner, he frankly conceded and did not oppose the remand of the case to the learned appellate tribunal.
5. Be that as it may, the perusal of impugned judgment reflects that the learned (appellate tribunal has failed to discuss this important aspect of the case that the vehicle in question was sent to the chemical examiner and the chemical examination report submitted by the chemical examiner is very much available on record the opinion whereof reflects that the present chassis
number of the vehicle in question is tampered after erasing the original digits, but no findings
with regard to the above proposition of the case was given by the learned appellate tribunal.
Thus, in view of the above, the instant Customs Reference is partly allowed and the impugned judgment dated 19th August 2020 is hereby set aside and the matter is remanded to the learned appellate tribunal with directions to decide the case afresh after deliberation of facts and figures
available on record with regard to tempered vehicle after providing full and fair opportunity to
the parties.
(Y.A.) Reference partially allowedThis judgment is reproduced from a publicly available source for informational purposes and does not constitute legal advice. If you believe this listing contains an error,
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