Law: Customs Act, 1969

Section: 2(s),156(1),89,157,168,181

JUDGMENT The Judgment of the Court was delivered by Ch. Imran Masood, Member Judicial - We intend to dispose of Customs Appeal filed by the appellant department bearing No. 289/LB/2011 against order-in-appeal No.474/2011 dated 27-9-2011 passed by the learned Collector Appeals, Multan. 2. Brief facts, as stated in the order-in-appeal are that the staff of Customs Anti-smuggling organization Multan intercepted truck No. P-2836-Peshawar on 26-3-2011 near Umer PSO Pump Bye pass Road, Sadiqabad. The said vehicle was found with foreign origin non duty paid miscellaneous goods against proper bilities. The said goods alongwith carrier vehicle were seized under section 168 and 157 of the Customs Act, 1969. After completing all legal formalities, thc case paper was sent to the adjudicating authority for adjudication, who after hearing the parties passed the order-in-original. Feeling aggrieved by the said order, the appellant filed the appeal before the learned Collector Appeals, who modified the impugned order. Being dis-satisfied with the order, the appellant department filed the appeal before this Tribunal. 3. It is stated by the learned D.R. for appellant that the impugned vehicle was released by the learned adjudicating officer against payment of 20% redemption fine of its assessed value. The respondent being aggrieved filed an appeal before the learned Collector Appeals who was pleased to reduce the fine, it is contended by the learned D. R. that the impugned order is against the law as the learned Collector Appeals has exceeded the powers conferred by Customs Act, 1969. It is further submitted that SRO 499(1)/2009 dated 13-6-2009 has been issued by the FBR under section 181 of the Customs Act, 1969, therefore, the adjudicating officers are bound to follow the said SRO but in the present case, the learned Collector Appeals has reduced the redemption fine by violating the said SRO. Therefore, the impugned order being against the law and facts is liable to be set aside. It is further added that the vehicle carrying smuggled goods in false cavities or being used exclusively for transporting of offending goods under section 2(5) of the Customs Act, 1969 is liable to be…

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