HAFIZ ANSAR UL HAQ, MEMBER (JUDICIAL) / CHAIRMAN.----This appeal has been remanded by the Hon'ble Peshawar High Court, Peshawar vide judgment in Customs Reference No.24-P/2022 dated 22.02.2024 to this Tribunal to decide the fate of the appeal, after discussing the provisions of section 181 of the Customs Act, 1969 read with relevant SROs.Through this appeal, the appellant Muhammad Iqbal son of Speena Khel and others have challenged the Order-in-Original No.305/2021 dated 14.10.2021, passed by the Additional Collector (Adjudication) Customs, MCC, Islamabad, Camp Office, Customs House, Peshawar.Brief facts of the case as per record are that the staff of Customs (Enforcement), Mobile Squad, D.I. Khan intercepted two Toyota Hilux Pikckups bearing Registration No.C-6005/Bunnu and C-4546/Bannu on 11.09.2021 near S.MA. Police Station, Tank and recovered smuggled Dried SMA Fruits (Details as per seizure report/Recovery Memo No. 76/2021 dated 11.09.2021) from Muhammad Iqbal Speena Khel and Muha...