Law: Customs Act, 1969

Section: 2(kka),2(s),3,3A,3DD,9,10,25,25A,26,26A, 32,32(1)(2),79,80,83,156,168(1),179,180, 186,186(1),193,193A,195,198,202,207,208, 209,223

Law: Sales Tax Act, 1990

Section: 6,11,11(2)(3),30,33,48

Law: Income Tax Ordinance, 2001

Section: 140,148,162,162(1),228

Law: Customs Rules, 2001

Section: R.117,118,433,435,438,442

(a) Customs Act (IV of 1969)- -Ss. 186, 83, 80, 2(s), 179 & 202-Customs Rules, 2001, Rr. 438 & 442-Detention of goods pending payment of fine and penalty- Assessment-Clearance of goods for home consumption- "Smuggling"-Jurisdiction of Deputy Collector of Customs, Intelligence Units-Recovery of government dues- Scope-Deputy Collector of Customs, Intelligence Units, detained the goods of appellant on exit gate after their release by Clearance Collectorate and charged appellant for mis-declaration-Validity-Section 186 of Customs Act, 1969 would be attracted during the course of imports, meaning thereby that if any case had been adjudicated by competent authority against an importer and through which it had held the charges established as leveled in the show-cause notice and imposed fine and penalty and the importer had not paid that or any inquiry or investigation in respect of any goods was underway and imposition of penalty was under consideration-Appropriate officer was empowered to detain the forthcoming goods of the same importer till the time, fine and penalty was not paid-Lawfully cleared goods could not be detained under any pretext by any officer of Customs-Deputy Collector of Customs Intelligence Units and his subordinates could detain the goods which were smuggled but not imported goods-Power to detain imported goods under the provision of S. 186, Customs Act, 1969 was only available to the officials of Clearance Collectorate upon availability of either of two conditions mentioned in subsection (1) of S.186, Customs Act, 1969-Detention of goods of an importer was not permitted even by the officials of Clearance Collectorate in the absence of availability of any of the two conditions-Deputy Collector of Customs Intelligence Units was not empowered to detain the consignment of any importer due to the fact that he was not empowered either to pass assessment order or clearance order against the imported goods or pass order under S.179 for imposing penalty or even recover the adjudged amount under the provisions of S. 202 of Customs Act, 1969-Appellate Tribunal declared the detention of goods by Deputy Collector of Customs Intelligence…