COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR vs FAHAD BIN FIREDOON S — 2022 PTD 1027 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR

Case information

Citation: 2022 PTD 1027 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR vs FAHAD BIN FIREDOON S
Subject matter: Criminal
Provisions referred to: S. 168---SRO

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 OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR VS FAHAD BIN FIREDOON S.168---SRO No.499(I)/2009, dated 13-06-2009---Seizure of goods liable to confiscation---Option to redeem the confiscated vehicle on payment of redemption fine---Customs Mobile Squad intercepted a non-duty paid vehicle and driver/owner on inquiry produced photocopies of auction certificate---Vehicle was brought to the office of Customs Mobile Squad for want of verification---Auction documents produced by owner were found genuine and verification of vehicle revealed that its model as per auction documents was 1992 while the seat belts of vehicle were of 1994 model---Owner of the vehicle failed to produce legal import documents of the body of 1994 model vehicle---Additional Collector of Customs (Adjudication) released the replaced body of the vehicle against 30 percent redemption fine in addition to payment of leviable duty and taxes---Non-duty paid body was mounted on the duty paid chassis frame---Additional Collector of Customs (Adjudication) had rightly given an option to the rightful owner of the vehicle to redeem the replaced body on payment of leviable duty and tax plus redemption fine---Order passed by Additional Collector of Customs (Adjudication) was confirmed---Appeal was dismissed, accordingly.

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