Tribunal Overturns Customs Objection on Vehicle Change for Imported Goods

LAHORE: A tribunal has dismissed a customs objection concerning the alteration of vehicles used to transport imported merchandise. The ruling cited the absence of explicit rules within the show-cause notice mandating importers to maintain the same vehicle throughout the transportation process.

Details indicate that a Collectorate of Customs stopped a truck for inspection. The driver presented a Goods Declaration (GD), but it was rejected due to alleged mis-declaration and inconsistencies between the GD details and the vehicle’s cargo. Following legal notification, the department adjudicated the matter.

The Collector of Customs (Adjudication) ordered the outright confiscation of the goods to the state. However, the vehicle and container were released to the legitimate claimant/owner upon payment of a redemption fine.

The importer appealed the order to the appellate tribunal, asserting that the goods were lawfully imported with appropriate taxes paid via GD, securing clearance from the relevant collectorate based on valid documentation.

The importer further argued that the seizing authority unlawfully obstructed his legal trade by seizing both the goods and the vehicle. He claimed the customs authorities lacked justification for detaining the items, and the GD was rejected without proper verification from the pertinent authority.

The appellate tribunal considered these arguments and ruled in favor of the importer. It noted that the customs authority’s rejection was based on the alleged mismatch between the GD and the seized truck. The tribunal emphasized that the seizing authority’s belief was based on speculation, lacking any reference to supporting documentation.

Furthermore, the tribunal addressed the seizing authority’s objection to the use of a different vehicle for transporting the goods. The tribunal highlighted the department’s failure to demonstrate any existing restriction on changing the conveyance or vehicle.