Law:

Section: 32,79,80,168,168(1),179,180,186,193,195

(a) Customs Act (IV of 1969)- -S. 186-SRO No. 371(I)/2002, dated 15-6-2002-Detention of the consignment-Consignment could only be detained under S.186 of the Customs Act, 1969, after payment of leviable duty and taxes and order of clearance by the authority defined under S. 186 or SRO No. 371(I)/2002, dated 15-6-2002, if any adjudication order against the importer was in field and wherein fine/penalty had been imposed and which was not paid; or in the case wherein contravention report had been framed in an under-clearance consignment; for adjudication by the competent authority as defined in S.179 of the Customs Act, 1969 for imposition of fine or penalty-In the absence of the said conditions in the provisions, consignment, could not be detained under S.186 of the Customs Act, 1969-In the present case, no such order was available; wherein adjudicating authority had imposed any fine or penalty on the importer, nor any contravention report was prepared for the purpose of adjudication, prior to passing of assessment/clearance order under the respective provisions of the Act/Rules-Consignment, in the present case, had been detained by subordinates of the Director of Intelligence and Investigation, after passing of valid assessment/ clearance order by the adjudicating authority in exercise of the powers conferred upon him by S.R.O. No. 371(I)/2002, dated 15-6-2002 on the premises that the goods so imported were under assessed on the basis of declared erroneous description, PCT and appreciation of incorrect value-Detention under such pretext was not permissible under the provisions of S.186 of the Customs Act, 1969-Officials of Director of Intelligence and Investigation or any other authority being not competent to detain the consignment on said pretext was in derogation of the express provision of S.186 of the Customs Act, 1969. [Case law referred] (b) Customs Act (IV of 1969)--S.168-S.R.O. No. 486(1)12007, dated 9-6-2007-Seizure of goods-Director of Intelligence and Investigations, and the officials derived powers for functioning by S.R.O. No. 486(1)12007, dated 9-6-2007 for thwarting the act of smuggling-Such authority would not mean that they had unfettered…

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