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. 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---Vehicle carrying smuggled goods---Release of seized vehicle in lieu of redemption fine---Permissibility---Exemption---Outright confiscation of vehicle---Scope--- Section 181 of Customs Act, 1969 provides that once an order for confiscation of goods is passed, adjudicating officer may give an option to owner of goods to pay fine in lieu of confiscation as he thinks fit. However, proviso to S.181 empowers Federal Board of Revenue to restrict the discretion of adjudicating officer regarding grant of such option. Federal Board of Revenue, while exercising powers under S.181, issued SRO No.499(I)/2009 dated 13.06.2009. The said SRO specifies categories of goods from clauses (a) to (g) regarding which officer cannot exercise discretion of allowing payment of fine in lieu of confiscation. Two significant amendments were made in SRO No.499(I)/2009. Initially clause (ba) was inserted through SRO No.1280(I)/2024 dated 20.08.2024. Thereafter clause (ba) was substituted through SRO No.1619(I)/2024 dated 03.10.2024. After substitution of clause (ba), a lawfully registered conveyance, if seized and found carrying smuggled goods, falls within exception of S.181 of Customs Act. Such vehicle is not entitled to option of payment of fine in lieu of confiscation. Where vehicle was being used exclusively for transportation of smuggled goods, it was squarely covered under clause (ba) of SRO No.499(I)/2009. Option contemplated under S.181 for release of vehicle against redemption fine could not be exercised.

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