Law: Customs Act, 1969

Section: 2(s),16,156(1),157(2),196

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)--Ss. 2(s), 16, 156(1), 157(2) 196-Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)-Smuggling-Release of truck-Owner of truck, knowledge of-Proof-Trucks in question were confiscated as the same were being used to smuggle diesel from foreign country, whereas drivers managed to escape from the scene-Customs Appellate Tribunal imposed penalty upon owners and released the trucks- Validity-Prosecution failed to establish charge against owners to prove that they in any manner were involved in smuggling of foreign diesel- Prosecution failed to bring any evidence that the owners were aware or in knowledge of act which were done by drivers or cleaners-High Court declined to interfere in the passed by Customs Appellate Tribunal as the Appellate authority had rightly appreciated such facts in its true sense and perspective through in question and the same was not suffering from any legal defect- Customs Authorities failed to point out any illegality or irregularity in the passed by Customs Appellate Tribunal-Reference was dismissed, in circumstances. JUDGMENT: ABDULLAH BALOCH, JUSTICE:---.--- The above Custom References Nos. 41, 42, 43, 44, 45 and 46 of 2019 filed by the Collector of Customs under Section 196 of Customs Act, 1969 (hereinafter referred as, “the Customs Act”), against the common judgement dated 18th July, 2019 (“impugned common judgement”) passed by Customs Appellate Tribunal Bench-II, Karachi (“Appellate Tribunal”), whereby the Customs Appeals Nos.G-691 to G-695 of 2019 and G-1554 of 2019 filed by the respondents (owners of trucks) were allowed and the trucks bearing Registration No.TAM-222, TAM-333, TAM-555, JAM-494, TAJ-596, LEZ-7771, TKD-067, P-2118 and TKS-870 were directed to be released on payment of 20% redemption fine on the Customs value of vehicles, while the personal penalty imposed upon the owners of the vehicle in Customs Appeals Nos.G-691 to 695/2019 was reduced from Rs.50,000/- to Rs.20,000/-. Since, identical facts and issues of law are involved in all the. matters, thus these are being decided through this common judgement. 2. Facts of the case as reported by MCC Gwadar (in Custom References Nos.41, 42, 44…

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