Law: Customs Act, 1969

Section: 2(s),16,157

Law: Customs Rules, 2001

Section: R.72(3)

Customs Act (IV of 1969)--- ----Ss. 2(s), 16 & 157---Customs Rules, 2001, R.72(3)---SRO No. 1332(I)/2012, dated 24-10-2012---Confiscation of vehicle allegedly smuggled one---Release of vehicle against payment of redemption fine---Customs Special Checking Squade intercepted a truck and occupant/owner of truck on demand produced registration book but failed to produce any documentary evidence regarding legal import/payment of duty and taxes paid thereon---Deputy Collector of Customs (Adjudication) vide order-in-original released the mounted body of the truck against payment of 30% redemption fine in addition to duty/taxes---Collector of Customs (Appeals) vide order-in-appeal, ordered outright confiscation of vehicle in question---Chassis frame of vehicle was purchased by one, who after purchase of the vehicle handed over its ownership and possession to the other; who according to the rules registered the vehicle with Motor Registration Authority---Record had revealed that vehicle was non-duty paid only to the extent of "mounted body"---No doubt mounted body without payment of duty and taxes was illegal, but amount of Rs.8,45,000 paid by appellant was not a small amount to purchase a chassis frame and use it without body---Outright confiscation of vehicle, which was auctioned by the Customs Authorities allowing the purchaser to register the same with the Authority and to use it would harm the norms of justice---Order-in-appeal passed by the Collector of Customs (Appeals) was set-aside by the Tribunal with direction to department to release the vehicle on payment of duty and taxes with redemption fine of 30% of the customs value of the mounted body with further fine of Rs.100,000. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL).--- Azimullah and Naqeebullah (appellants herein) have filed this appeal against the Order-in-Appeal No.1-3/2018 dated 21.12.2017, passed by the Collector of Customs (Appeals) Islamabad, whereby order dated 18.08.2017 of the Deputy Collector (Adjudication) wherein the seized mounted body was allowed to the appellant on redemption fine @30% of the appraised value in addition to payment of duty and taxes was set…

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