JUDGMENT

The applicants are aggrieved against judgment dated 21-02-2024, 22-02-2024 and 02-04-2024 (impugned judgments), passed by the Single Member (Judicial) of Custom Appellate Tribunal BenchQuetta (the Tribunal), whereby appeal under Section 194-A of the Custom Act,1969 (the Act) filed by the private respondents against the order-in-original dated 24-01-2024, passed by the learned Collector of Customs (Adjudication) Custom House Quetta was allowed against the order-in-original dated 24-01-2024, with direction to the seizing agency/applicant to release the seized goods of the private respondents unconditionally.The facts of the case are that the Collector Customs (Enforcement) Quetta through Field Enforcement Unit, Dera Murad Jamali (Natural) intercepted 7 vehicles loaded with container, which led recovery of foreign origin smuggled goods mentioned in the seizer report involving duty and taxes of Rs.469,158, 828/(the duty). Show-cause notices were issued to the private respondents and subseq...