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COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA vs JUMA KHAN Ss — 2026 PTD 298 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 298 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA vs JUMA KHAN Ss
Subject matter
Tax & Customs
Provisions referred to
S. 157; 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 OF CUSTOMS, COLLECTORATE OF CUSTOMS (ENFORCEMENT), SARGODHA VS JUMA KHAN Ss.157, 181 & 196---Vehicle carrying smuggled goods---Seizure of vehicle---Release in lieu of redemption fine---Legality---Outright confiscation---Scope--- Customs officials intercepted a vehicle carrying non-duty-paid foreign origin goods including assorted cigarettes and skimmed milk. Goods and vehicle were seized and adjudication proceedings were initiated. Order-in-Original ordered confiscation, however Customs Appellate Tribunal modified the order and directed release of vehicle on payment of 40% redemption fine. Collector of Customs challenged the order before High Court. Issues before High Court were: (i) Whether vehicle carrying smuggled goods could be released on redemption fine under Ss.157 and 181 of Customs Act, 1969. (ii) Whether appeal involving determination of fine exceeding statutory threshold could be decided by single member bench of Customs Appellate Tribunal. Held--- Tribunal had no jurisdiction to provide option of release of vehicle against payment of fine where vehicle was found carrying smuggled goods. Tribunal wrongly relied upon S.157(2) of Customs Act and failed to consider true effect of S.181 read with SRO 499(I)/2009 as amended through SRO 1619(I)/2024. Vehicle carrying smuggled goods was covered under exception where option of redemption fine was not available. Impugned judgment of Tribunal was set aside. Customs Reference Application was allowed. Question regarding jurisdiction of single member bench was not decided as it was unnecessary for disposal of case.

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