ORDER

We have heard the learned counsel for the parties and perused the material available on record.2. The record reflects that the petitioner presented his claim for recovery of sale proceeds of the Black Tea on 22.01.2021 with the Collector of Customs Preventive, MCC, Peshawar. In the said letter the petitioner claimed the sale proceeds of the "Tea" in question as under:Therefore, the Customs Staff seized the alleged foreign origin smuggled black tea alongwith the said vehicle in terms of Section 168 of the Customs, Act 1969 for offending the provisions of Sections 2(s), 16 & 157 of the ibid Act read with Section 3(1) of the Imports and Exports (Control) Act, 1950 punishable under Section 156(1)(8)(89)of the Customs Act, 1969 read with Section 3(3) of the Imports and Exports (Control) Act, 1950. After completion of necessary formalities, the case was placed before the Deputy Collector Customs, AntiSmuggling Division, Customs Peshawar, who vide Order-in-Original No.123 of 2011 dated 19...