JUDGMENT

MHER MUHAMMAD ARIF SARGANA, MEMBER (JUDICIAL):-This appeal has been filed against Order-in-Appeal No.7 of 2010, dated 20-1-2010 passed by the Collector Customs (Appeals) Multan whereby he rejected the appeal and up-held the Order-in-Original No.112 of 2009 passed by the learned Additional Collector (Adjudication), Multan.2. Brief facts of the case are that an information was received that Messrs Yasir Enterprises, Messrs Global Traders and Messrs Ata Chemical Multan Imported a huge quantity of petroleum liquid under the garb of residue of petroleum by misdeclaring its description, classification and weight etc. It was further reported that these goods were dispatched from Karachi to Multan Dry Port under TP Nos. 14506, 14593 and 14495 all dated 28-3-2009. Acting upon the said information Collector Model Customs Collectorate Multan was requested to detain these consignments for joint examination vide Directorate of Intelligence and Investigation F.B.R. Multan letter dated 1-4-2009. Join...