COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI vs ABDUL RAHEEM Ss — 2021 PTD 1035 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2021 PTD 1035 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI vs ABDUL RAHEEM Ss
Subject matter: Tax & Customs
Provisions referred to: S. 181; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI VS ABDUL RAHEEM Ss.168 & 181---SRO No. 499(I)/2009 dated 13-06-2009---Seizure of things liable to confiscation---Option to pay fine in lieu of confiscated goods---Scope---Department assailed order passed by Appellate Tribunal whereby the vehicle used in smuggling was released to its owner against 20% redemption fine on the customs value---Validity---Secret cavities of the seized vehicle were found loaded with foreign origin goods in commercial quantity, which were ordered to be confiscated by the Additional Collector vide order-in-original as neither anyone came forward to claim ownership of the smuggled goods nor any appeal was filed against the said order to the extent of confiscation of the smuggled goods---Seized vehicle being wholly used for the purpose of smuggling and in the light of SRO No. 499(I)/2009 dated 13-06-2009, no option could be given to the owner to pay fine in lieu of confiscation of the seized vehicle---Adjudication officer had rightly ordered confiscation of the seized vehicle whereas the order passed by Appellate Tribunal was in violation of the SRO as well as the provisions of S.181 of the Customs Act, 1969---Reference application was allowed.

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