Abdullah Baloch, J. This judgment disposes of the Custom Reference No.74 of 2020 filed by the Collector of Customs, Collectorate of Custom, Gawadar under section 196 of the Customs Act, 1969 against the judgment dated 19th August 2020 ("the impugned judgment") passed by the learned Member (Judicial) Customs Appellate Tribunal Bench-II, Karachi ("the Appellate Tribunal") whereby by appeal filed by the respondent was allowed.
2. Facts of the instant Customs Reference are that are that the Pakistan Coast Guard received credible information with regard to smuggling of huge quantity of foreign origin goods, in pursuance to such information, on 18th January 2020 at about 1750 hrs, the personnel of Pakistan Coast Guard intercepted a Mazda Truck bearing registration No.TKV-536 coming from Quetta to Karachi. On query the driver disclosed his name as Abdul Aziz son of Azad Khan. The search whereof was resulted into recovery of 828 crates of Irani KV fruit. On demand, the driver has failed to produce any legal document.
The driver of the vehicle was arrested and EIR bearing No.16 of 2020 was lodged against him. The recovered Iranian fruits alongwith vehicle in question have been seized under Section 2(s) & 16 of the Customs Act, 1969, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 30th April 2020 confiscated outright the recovered smuggled Iranian Fruits as well as the vehicle in question as the chassis number of the said vehicle was also found tampered as per the report of chemical examiner. Being aggrieved, the respondent filed appeal before the learned Appellate Tribunal, which was allowed and the order-in-original dated 30 April 2020 was set aside and Mazda Truck bearing registration No.TKV-536 was directed to be released on payment of 20% redemption fine on the Customs value of vehicle, vide judgment dated 19 August 2020.
3. Learned counsel for the petitioner, at the very outset, contended that the learned appellate tribunal has failed to dilate upon the facts of the case in the light of order in original dated 30th April 2020 passed by the Additional Collector (adjudication) Customs; wherein categorically it was observed that the vehicle in question after examination was found tampered, but the learned appellate tribunal did not discuss a single word with regard to status of the vehicle and in a summary manner allowed the appeal of respondent. Thus, in view of the above, the impugned judgment is liable to be set aside.
4. While confronted with the above proposition of the case to the learned counsel for the petitioner, he frankly conceded and did not oppose the remand of the case to the learned appellate tribunal.
5. Be that as it may, the perusal of impugned judgment reflects that the learned (appellate tribunal has failed to discuss this important aspect of the case that the vehicle in question was sent to the chemical examiner and the chemical examination report submitted by the chemical examiner is very much available on record the opinion whereof reflects that the present chassis number of the vehicle in question is tampered after erasing the original digits, but no findings with regard to the above proposition of the case was given by the learned appellate tribunal.
Thus, in view of the above, the instant Customs Reference is partly allowed and the impugned judgment dated 19th August 2020 is hereby set aside and the matter is remanded to the learned appellate tribunal with directions to decide the case afresh after deliberation of facts and figures available on record with regard to tempered vehicle after providing full and fair opportunity to the parties.