Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss.32 156(1) & 168---Seizure of non-importable goods liable to confiscation---Seizing agency consisting of staff of Directorate of Intelli-gence and Investigation, Federal Board of Revenue not having charging powers under S.32 of Customs Act, 1969---Effect---Such seizure would be illegal and without jurisdiction---Illustration. 1987 SCMR 18; 2004 PTD 2994 and 2005 PTD 23 ref. JUDGMENT KHALID NASEEM (TECHNICAL MEMBER).---This appeal has been directed against Order-in-Appeals Nos.156-158 of 2009 dated 20-5-2009, through which the learned Collector (Appeals), had rejected the Order-in-Original No.10 of 2008, dated 30-8-2008. 2. The facts, giving rise to this appeal, are that the staff of Directorate of Intelligence and Investigation, FBR, Lahore intercepted a Mazda Mini Truck, which was found loaded with foreign origin printed aluminum foil film. On demand the driver of the truck could not produce any documentary evidence regarding lawful possession and transportation of the same. He however, disclosed that he loaded the said consignment from godown of Messrs Khawaja Enterprises/Gohar Traders, Shadbagh, Lahore. The staff of Intelligence visited the godown. After obtaining search warrant, the lock of the godown was broken and the goods were examined, which led to the recovery of foreign origin printed/plain plastic/polyester foil films reels of different width, size assorted varieties colors and brands made of polyethylene/polypropylene and others including job lots and factory rejects. Representative samples or the consignment were also sent for lab which reported that the consignments were mostly plastic/polyester/polypropylene polyethylene films. As a result of adjudication proceedings the seized goods were ordered outright confiscation. Besides a penalty of Rs.25,000 was also imposed on the clearing agent. Aggrieved by the said order, the appellant filed an appeal before the learned Collector (Appeals), who vide impugned Order-in-Appeals Nos.156-158/2009 dated 20-5-2009 dismissed the appeal and upheld the order in original. Hence, this appeal. Arguments were heard. The learned counsel for the appellant contended:-- (a) That the…

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