Law: Customs Act, 1969

Section: 2(s),16,156(1),(8),(89),157,168,181,201

Law: Customs Rules, 2001

Section: 58

Customs Act (IV of 1969)--Ss. 2(s), 16, 156(1), (8), (89), 157, 168, 181 201--Customs Rules, 2001, R.58--Imports and Exports (Control) Act (XXXIX of 1950), S.3--SRO 499(I)/2009 dated 13-6-2009--SRO 566(I)/2005 dated 6-6-2005--Smuggling--Seizure and confiscation—Auction proceedings--Scope--Seizing agency detained tanker of the claimant / appellant containing High Speed Diesel Oil (USD) as it was suspected to have been brought into country through illegal channel as no documents were produced to establish otherwise--Seized oil tanker was auctioned during pendency of appeal before the Customs Appellate Tribunal--Validity--Respondent /department, surprisingly, had already auctioned the seized/confiscated vehicle despite the fact that in the auction list provided by the appellant the said vehicle was not included which clearly showed mala fide on the part of respondents—Auction proceedings were not conducted legally and properly by the respondents as neither the appellant nor the owner of vehicle was served any notice for such proceedings as required by R.58 of the Customs Rules, 2001, read with S.201 of the Customs Act, 1969—However, since the auction had already taken place, the only remedy available to the appellant was reimbursement of sale proceeds—Respondent / Department was directed to reimburse the sale proceeds to the appellant immediately after deduction of 20% Redemption Fine under S. 181 of the Customs Act, 1969, of the Customs Value of the vehicle as already assessed in Reserve Price for auction by the Respondent/Department—Appeal was disposed off accordingly. 2005 PTD (Trib.) 2262 ref. JUDGMENT SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III.—By this judgment, I intend to dispose of Customs Appeal No.H-519/2018 dated 15.05.2018 filed against Order-in-Original No.63/2018 dated 16.03.2018 passed by the learned Additional Collector of Customs (Adjudication), Quetta Camp Office at Hyderabad. 2. Brief facts of the case are that a credible information was received to the effect that foreign origin smuggled HSD would be transported from Hub-Balochistan to Interior Sindh, the ASO, Staff MCC, Hyderabad intercepted an Oil Tanker bearing registration No.TUA-579 loaded…

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