JUDGMENT

KHILJI ARIF HUSSAIN, J.-Aggrieved by the order passed by the learned Customs Excise and Sales Tax Appellate Tribunal Karachi Bench II, dated 11-11-2002 in Customs Appeal No. 20 of 1998 upholding the order in original dated 2-9-1997, the appellant has preferred this appeal under section 196 of the Customs Act, 1969. The appeal was admitted for consideration of following question of law:--"Whether the Customs, Excise and Sales Tax Appellate Tribunal has failed to consider S.R.O. 714(I)/93 dated 14-11-1989."Brief facts for the purpose of deciding the appeal are that the appellant arrived at Karachi Airport from Dubai on 5-3-1997 and on the basis of some advance information about the possible smuggling of gold the Customs Authorities carried out the search and recovered 50 slabs of gold from the body of the appellant. The respondent booked the appellant on smuggling charges and gold was first seized and later on confiscated vide order dated 2-9-1997 by the Collector of Customs Preventive.H...