COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI Ss — 2022 PTD 477 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 477 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, FBR PESHAWAR vs SIRAJ WALI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 157; 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 OF CUSTOMS, FBR PESHAWAR VS SIRAJ WALI Ss. 181 & 157---SRO No.499(I)/2009, dated: 13-06-2009---Confiscation, extent of---Option to pay fine in lieu of confiscated goods---Scope---Department after confiscation of smuggled goods and conveyance gave an option to the rightful owner of the vehicle to get the same released upon payment of 20% redemption fine---Customs Appellate Tribunal allowed the release of smuggled goods along with vehicle upon payment of 20% redemption fine---Validity---Conveyance was also liable to confiscation along with offending goods in view of S.157 of the Customs Act, 1969---Section 181 of Customs Act, 1969, read with SRO No.499(I)/2009, dated: 13-06-2009 provided that option was available to the owner of lawfully registered vehicle used in the smuggling of goods to get his vehicle released upon payment of fine @ 20% of the value of the vehicle in lieu of confiscation---SRO No.499(I)/2009, dated: 13-06-2009 had expressly provided for release of goods and conveyance independently from one another upon payment of fine in lieu of confiscation---Vehicle in question was a lawfully registered vehicle; albeit, it was used for carrying the offending goods, the same was liable to be redeemed upon payment of fine---High Court held that conveyance could only be released upon payment of redemption fine---Judgment passed by Appellate Tribunal was set aside. Head NotesCase Description

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