Customs, Central Excise and Sales Tax Appellate Tribunal
2018
THLN 1017
2018 PTD 1467 | 2016 PTCL 670
Laws Cited
Customs Act, 1969 | Sales Tax Act, 1990
Sections
2(s),16,18,156(1),156(2),156(89)(i),168, 187 | 3,3(1)

Muhammad Akram Proprietor M/s. Aims International, Faisalabad.

VS

The Superintendent, Customs Anti Smuggling Organization, Jhang and others.

Petitioner(s) by: Mr. Raza Ahmad, Advocate.
Respondent(s) by: Ms. Amna Parveen, Advocate.
Present: MR. OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL) & KHAWAJA UMAR MEHDI, MEMBER (TECHNICAL).
THIS JUDGMENT DELIVERED BY:

MR. OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL):--(1). This judgment shall decide the above mentioned Customs Appeal filed against an order in original No. 76/2014 dated 05.11.2014 passed by the learned Additional Collector of Customs (Adjudication), Faisalabad.2. Precise facts for deciding the core controversy involved in the instant appeal are that the staff of Customs Anti-Smuggling, Jhang intercepted a Container No. TGHU-895484-6(lx40') loaded on Trailer bearing Registration No. FDS-1888. The same was examined and foreign origin cloth, used machinery as well as local products were found. The driver failed to produce any documentary evidence showing legal import or lawful possession of the subject goods, but he produced bilty No. 7003, 7999, 8000 all dated 08.09.2014 and 7006 dated 09.09.2014. Due to non-production of valid evidence of its legal import or lawful possession, the goods were seized under section 168 of the Customs Act, 1969, for violation of section 2(s) read with SRO 566(I)...

2018 THLN 1017
Customs, Central Excise and Sales Tax Appellate Tribunal
(2018 PTD 1467 | 2016 PTCL 670)

PRESENT:
MR. OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL) & KHAWAJA UMAR MEHDI, MEMBER (TECHNICAL).

Muhammad Akram Proprietor M/s. Aims International, Faisalabad.
VS
The Superintendent, Customs Anti Smuggling Organization, Jhang and others.

Petitioner(s) by: Mr. Raza Ahmad, Advocate..

Respondent(s) by: Ms. Amna Parveen, Advocate..

Law: Customs Act, 1969
Sections: 2(s),16,18,156(1),156(2),156(89)(i),168, 187

Law: Sales Tax Act, 1990
Sections: 3,3(1)

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2018 PTD 1467 | 2016 PTCL 670