JUDGMENT

MAZHAR ALAM KHAN MIANKHEL, J:- The appellants through instant appeal, have questioned the judgment of Appellate Tribunal dated 31-1-2001 whereby their appeal against the orders of Deputy Collector Customs (Adjudication) dated 29-8-2000 was partially , allowed by directing release of confiscated foreign origin black tea to the appellant/owners on payment of duty and taxes and in addition to that 35% redemption fine on its appraised value was also affixed. The redemption fine of vehicle was also reduced from 50,000 to Rs.40,000.2. Learned counsel for the appellants contended that the findings of the fora below are against the law and not based on proper appraisal of documentary evidence available on the record. His next contention was that the findings of the Appellate Tribunal are the result of unlawful exercise of jurisdiction as production of triplicate copy of the bill of entry is not the mandatory requirement of law and the record produced by the appellants regarding the remaining 2...