THIS ORDER PASSED BY:

JAMAL KHAN MANDOKHAIL, JUSTICE:---Fact of the case are that the respondent company imported three Tug boats for offloading oil tankers. In this behalf, two goods declarations were submitted on 21.2.2013, whereas one good declaration in respect of third Tug boat was submitted on 30.6.2014. It is contended that these Tug boats were imported on temporary basis for a period of three years, against corporate guarantees and were to be re-exported. The Collector Customs adjudication on 17.4.2015, issued a show cause notice, alleging therein that the respondent has violated the provisions of Section 32(3) and Section 79(1) of the Customs Act, 1969. The respondent replying the show cause notice denied the allegation and alleged that the Collector Customs has no jurisdiction to adjudicate the matter, consequently, the Collector Customs Adjudication, withdrawn, his notice and has held as under,"The matter has been examined in the light of SRO.371(I)/2002 dated 15.06.2002 which is categorical rega...