Law: Customs Act, 1969

Section: 2

Customs Act (IV of 1969)--Ss. 2(s), 16, 32, 139, 16(1)(8)(89), 167, 168, 171 & 194-A---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Smuggling---Confiscation of goods---Additional Collector of Customs vide his order-in-original ordered outright confiscation of the seized goods---Said order was upheld by Collector of Customs (Appeals)--Goods in question were left unattended in the arrival Hall of the Airport and were taken into custody by the Staff posted there---Violation of S.2(s) of Customs Act, 1969 relating to smuggling would have been made only if the owner of the goods had made an attempt to cross the customs control by misusing the facility under green channel operation while leaving the customs area; and was apprehended by the Customs Staff; or the goods were seized beyond the Customs Control---Nothing as such having been reported, attempt to evade the duty and taxes on part of the appellant could be substantiated---Goods were brought through the notified route; and till such time that the owner had not attempted to breach the Customs Control, he could not be charged for violation of S.2(s) of Customs Act, 1969-7-Goods were in the control of customs and it would have only been possible, if the Customs Staff had connived with appellant in removal of the goods and violation of the relevant provisions of law---No such thing was available on the record showing that the Customs Staff was in connivance with the owner of the goods---Notice under S.171 of Customs Act, 1969 was not served upon the owner---No declaration was made by the appellant in terms of S.139 of the Customs Act, 1969 and no opportunity was provided to him to make a declaration---Violation of Ss. 32(1), 16 & 2(s) of Customs Act, 1969 could not be substantiated by the authorities---Order-in-appeal and order-in-original were set aside by the tribunal and appellant/owner of goods was allowed to get release the same on payment of fine equivalent to 30% of the assessable value. of the seized goods. JUDGMENT SHER NAWAZ, MEMBER (TECHNICAL):---This appeal has been filed by Muhammad Farooq son of Hafiz Faqir Muhammad (hereinafter called as the appellant) against the Order-in-Appeal…

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