' This appeal is directed against the judgment, dated 1-7-2002 vide which, the learned Tribunal set aside the order of the Assistant Collector Customs, allowed the appeal and directed that "the goods in question are neither notified under section 2(s) read with section 156(2) of the Customs.
Act, 1969 and nor listed in the Negative List of the Prevalent Import Policy order. Therefore, these do not fall under Table-1 of S.R.O. 1374(1)/96, and therefore, outright confiscation was not justified. That being so, we order that the confiscated goods in question shall be allowed release to the appellant/owner on payment of fine equal to 25% of the amount of duty/taxes involved in lieu of confiscation alongwith payment of duty/taxes payable under law".
2. The only point of law raised by the learned counsel for the appellant is that in terms of proviso to section 194-A(1)(d), no appeal was competent against the order which relates to, "No goods imported or exported as baggage". In support of the submissions made, learned counsel relied on judgment reported in 2001 CLC 1461 "Collector of Customs, Customs House, Nabha Road, Lahore v.
Abdul Majeed".
3. Learned counsel for the respondent submits that the, afore referred proviso was deleted by Finance Ordinance 2002 which came into effect on 1st of July, 2002
4. Admittedly, the question of jurisdiction was never raised by the appellant department before the Appellate Tribunal and may be the counsel appearing before the Appellate Tribunal was conscious of the fact that the afore referred proviso stood deleted on 1-7-2002 when the judgment of the learned Tribunal was passed. In the afore referred circumstances, we do not find any merit in this appeal which is dismissed.