Law: Customs Act, 1969

Section: 181

[Customs Act (IV of 1969)]----S.181---S.R.O. No. 574(I)/05, dated 6-6-2005---Confiscated goods"-Option to pay fine---Order passed by Adjudication Officer confiscating vehicles of respondents subject to payment of 30% redemption fine, were maintained by Appellate Authority---Customs Appellate Tribunal reduced amount of redemption fine---Validity---Adjudication officer was empowered to give owner of goods an option to pay in lieu of confiscation of goods such fie as he thought fit, whereas second proviso provided that Board might by an order fix an amount of fine which in lieu of confiscation could be imposed on any goods or call of goods imported in violation of provisions of S. 15 or of a notification issued under S. 16 of Customs Act, 1969, or any other law for the time being in force---In exercise of such powers, Central Board of Revenue issued S.R.O. No. 574(I)/05, dated 6-6-2005, which had provided quantum of fine should not be less than specified in Column No.3 and other taxes and penalties imposed under relevant law, which rate had been fixed as 30% of the Customs value, in case of lawfully registered conveyance found carrying goods under S. 2(s) of Customs Act, 1969"-High Court set aside the order passed by Customs Appellate Tribunal and restored that of Adjudication Officer---Reference was allowed accordingly. ORDER GHULAM MUSTAFA MENGAL, J]---By this common judgment we propose to dispose of Customs Reference Applications Nos.20 and 23 of 2008 filed by the Collector Customs, Federal Excise and Sales Tax, Quetta against the order dated 25th March 2008, passed by the Member, Technical-I, Customs Appellate Tribunal Bench-1 Karachi in Customs Appeals Nos.Q-78 of 2007 and Q-778 of 2001, in which the following questions of law have been raised:- "(i) Whether learned Member Technical Appellate Tribunal Bench-1, Karachi failed to properly examine the filers of the case brought before him vide case No. No, 01-Cus/Seiz/NKD/06 and Cus/PS/O9/2001 dated 31-1-2006 and 15-1-2001. (ii) Whether the findings of the learned Member Technical Appellate Tribunal, Bench-1 Karachi are based on mis-reading and non reading of record facts placed before him during the course of…

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