Law: Customs Act, 1969

Section: 156(1)(8),156(1)(89),156(1)(90),196,196( 5)

NOTES: Option to pay fine in lieu of confiscation of goods--Discretionary jurisdiction--Scope--First appellant was the driver while the second appellant was the owner of trailer on which goods were loaded from port of entry at Karachi to the port of destination i.e. Lahore--Driver instead of terminating his journey at the destined place, took the conveyance to an unknown place where it was confiscated by the Customs authorities--Show cause notice was issued to the appellants which was replied by them and ultimately offences in terms of Cls. (8), (89) & (90) of S. 156(1) of Customs Act, 1969, were held to be fully established--Vehicle was confiscated, however, it was ordered to be released on payment of fine at the rate of Rs. 1,00,000/- each in lieu of confiscation--Main argument of the appellants was that the penalty imposed on the driver was harsh-- Validity--Section 156(1)(90) of Customs Act, 1969, showed that besides confiscation, any other person concerned was liable to a penalty-- Quantum of fine in lieu of confiscation was left on the discretion of the officer of Customs--Driver was incharge of the vehicle and was liable to fulfil his liability to deliver the goods at the destined place--Appeal was dismissed. ORDER: This appeal under Section 196 of the Customs Act, 1969 (the “Act”) has been filed by the Appellants, being dissatisfied by the judgment passed by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Lahore (the “Appellate Tribunal”) dated 17.06.2004. The following question of law is said to have arisen out from the impugned judgment. QUESTIONS OF LAW 1). “Whether the imposition of heavy penalty of one lac each against vehicle and appellants without proving his negligence would not be just and harsh? 2. Learned counsel for the Appellants submitted that the impugned judgment is illegal and contrary to the law and facts of the case; that impugned judgment has been passed in a slipshod manner without taking into consideration the requirements of Section 156 of the Act; that evidence produced by the Appellants has not been properly examined by the Appellate Tribunal; that the Appellate Tribunal has not passed the above referred…

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