The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR vs CUSTOMS APPELLATE TRIBUNAL BENCH-II

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The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR VS CUSTOMS APPELLATE TRIBUNAL BENCH-II, KARACHI Ss.2(s), 157(2), Cl. (b), 181 & 196---SRO 499(I)/2009 dated 13.06.2009---Smuggling---Vehicle(s)/conveyance(s) used for transportation of smuggled goods, confiscation of---Transporting of a huge quantity (35000 liters) of Iranian Origin High Speed Diesel (HSD) in tanker (vehicle-in-question)---No option of paying fine in lieu of confiscation---Applicant/ Department assailed judgment passed by the Customs Appellate Tribunal ('Tribunal')whereby the tanker seized in the process of transporting smuggled HSD ('vehicle-in-question') was ordered to be released unconditionally, allowing appeal filed by the respondent (owner of the vehicle-in-question)---Validity---Once the Tribunal came to the conclusion that the vehicle-in-question was carrying smuggled HSD oil, and it was also intercepted lawfully by the applicant/department, then perhaps the contrary findings in respect of (two) other points of difference (i.e. regarding exclusively usage / release of the tanker-in-question in transportation of smuggled / confiscated HSD oil could not have been arrived at in favour of respondent---If the oil tanker in question was carrying smuggled HSD Oil, then as a corollary it was involved in exclusive transportation of smuggled goods---In terms of SRO 499(I)/2009 dated 13.06.2009 issued in exercise of the powers conferred by S.181 of the Customs Act, 1969, it has been directed that no option shall be given to pay fine in lieu of confiscation in respect of (a) smuggled goods falling under clause (s) of S. 2 of the Customs Act, 1969 (IV of 1969); and (b) lawfully registered conveyance including packages and containers found carrying smuggled goods in false cavities or being used exclusively or wholly for transportation of offending goods under clause (s) of Section 2 of the Customs Act, 1969---Once it was not denied that the vehicle-in-question was carrying smuggled HSD Oil, then it was liable to be confiscated outrightly---It could not, even be released against payment of any redemption fine---Appeal of Respondent No.2 ought to have been dismissed as the FBR had powers to prescribe conditions in respect of outright confiscation and redemption fine---Relevant question was answered in negative in favour of the applicant and against respondent/(owner of the vehicle-in-question)---High Court set-aside the order of the Customs Appellate Tribunal---Special Customs Reference Application was allowed, in circumstances.

The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR vs CUSTOMS APPELLATE TRIBUNAL BENCH-II, KARACHI Ss — 2024 PTD 325 KARACHI-HIGH-COURT-SINDH

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