The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA vs MUHAMMAD ASIF Ss — 2021 PTD 993 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2021 PTD 993 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2021
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA vs MUHAMMAD ASIF Ss
Subject matter: Tax & Customs

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

The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA VS MUHAMMAD ASIF Ss.196 & 168---Customs Baggage Rules, 2016, R. 17---SRO No.574(I)/2005, dated: 06-06-2005---SRO No.499(I)/2009, dated 13-06-2009---SRO No.886(I)/2012, dated: 18-07-2012---Seizure of things liable to confiscation---Treatment of goods brought in commercial quantity---Option to pay fine in lieu of confiscated goods---Scope---Bus entered into Pakistan was found loaded with foreign origin goods in commercial quantities while the number of pilgrims in the bus were not more than five---Validity---Recovered goods were in commercial quantity, therefore, R.17 of Customs Baggage Rules, 2016, was applicable to the case---Goods recovered could only be released on payment of the duty and taxes subject to redemption fine at the rate of 30% in terms of SRO No.574(I)/2005, dated: 06-06-2005 and thereafter, at the rate of 20% in terms of SRO No.499(I)/2009, dated 13-06-2009---Customs Appellate Tribunal was not justified to remit the entire amount of fine and penalty as SRO No.886(I)/2012, dated: 18-07-2012 was not attracted in the facts and circumstances of the case---Reference was accepted, impugned judgment passed by Customs Appellate Tribunal was set aside.

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