Law: Customs Act, 1969

Section: 2(s),157,168,194A,194-B

Dumper truck could not be released against payment of fine equal to twenty percent of ascertained customs value, as SRO 499(I)/2009, dated 13-6-2009 expressly excludes smuggled items and conveyances carrying smuggled items from the purview of relief granted therein.-It appears to be admitted that the Diesel, being carried in a concealed specially designed tank in the Dumper Truck, was smuggled; hence, the confiscation thereof has not been impugned. The only issue that remains is whether the Dumper Truck could be ordered to be released against payment of fine equal to twenty percent of ascertained customs value. In view hereof, the question re-framed for determination is Whether in the present facts and circumstances the Dumper Truck could be released per the SRO. The SRO 499(I)/2009, dated 13-6-2009 expressly excludes smuggled items and conveyances carrying smuggled items from the purview of the relief granted therein[1]. Petitioners counsel has articulated no cavil to the factum that the Diesel being carried in the Dumper Truck was smuggled and/or that the Dumper Truck had a concealed tank, carrying the contraband. The Impugned Judgment has not given any findings to substantiate that the Dumper Truck was not smuggled; hence, there is no justification before us as to how the learned tribunal extended the benefit of the SRO in the said facts. The honorable High Court of Balochistan was seized of a similar matter, in the Muhammad Hanif case[2], wherein it was held that release of a confiscated vehicle carrying smuggled goods could not be sanctioned in lieu of payment of a redemption fine, pursuant to clause (b) of the SRO. The said was recently maintained by the honorable Supreme Court. Sections 2(s), 194-A 194-B The Tribunal ought not to deal with the issue of tampering albeit in the context of some other vehicle, in a rather perfunctory manner, which cannot be appreciated.- The forensic report in respect of the Dumper Truck clearly demonstrates that the chassis number has been tampered. The order in original maintains the said finding and the Impugned Judgment does not even advert to the facts under consideration and predicates its findings upon the facts of…

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