JUDGMENT

SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:---By this order, I intend to dispose of abovementioned Customs Appeal filed against Orderin- Original No. 21/2023 dated 15.09.2023 passed by the learned Collector of Customs (Adjudication) Quetta Camp Office at Hyderabad.Brief facts of the case as reported by the Deputy Collector, Collectorate of Customs Hyderabad that on 24.06.2023. Upon inquiring the legal documents of petroleum product, the drivers produced the Delivery Challan No. 905 dated 23.06.2023 along with Sales Tax Invoice No. 2368023, showing a product of 30,000 liters of Solvent Oil issued to oil tanker No. TUB-572 in the name of driver namely Mr. Khalid and on other Delivery challan No. 906 dated 23.06.2023 along with Sales Tax Invoice No. 2368123, showing a product of 30,000 liters of Solvent Oil, issued to oil tanker No. TTD - 275 in the name of driver namely Mr. Shafiullah. Both Delivery challans along with sales tax invoices were issued by M/s Reliance Petroleum Industries (Pv...