Law: Customs Act, 1969

Section: 2(s),16,57,181

Law: Import and Export Control Act, 1956

Section: 3(1),3(3)

(a) Customs Act (IV of 1969)---Ss. 181 , 157---SRO No.499(I)/2009, dated: 13-06-2009--- Confiscation, extent of---Option to pay fine in lieu of confiscated goods---Scope---Department after confiscation of smuggled goods and conveyance gave an option to the rightful owner of the vehicle to get the same released upon payment of 20% redemption fine---Customs Appellate Tribunal allowed the release of smuggled goods along with vehicle upon payment of 20% redemption fine---Validity---Conveyance was also liable to confiscation along with offending goods in view of S.157 of the Customs Act, 1969---Section 181 of Customs Act, 1969, read with SRO No.499(I)/2009, dated: 13-06-2009 provided that option was available to the owner of lawfully registered vehicle used in the smuggling of goods to get his vehicle released upon payment of fine @ 20% of the value of the vehicle in lieu of confiscation---SRO No.499(I)/2009, dated: 13-06-2009 had expressly provided for release of goods and conveyance independently from one another upon payment of fine in lieu of confiscation---Vehicle in question was a lawfully registered vehicle; albeit, it was used for carrying the offending goods, the same was liable to be redeemed upon payment of fine---High Court held that conveyance could only be released upon payment of redemption fine---Judgment passed by Appellate Tribunal was set aside. (b) Customs Act (IV of 1969)---S. 157---Extent of confiscation---Scope---Goods as well as the conveyance carrying it, when enters into the territorial jurisdiction of the country in violation of the provisions of the Customs Act, 1969, are liable to outright confiscation in view of the provisions of S. 157 of the Customs Act, 1969. (c) Customs Act (IV of 1969)--S. 181---Option to pay fine in lieu of confiscated goods---Scope--- Provisions of S. 181 of Customs Act, 1969, empower the adjudicating officer to provide an option to the owner of the goods to pay such fine in lieu of confiscation of the goods as the officer think fit, after confiscation of goods. (d) Customs Act (IV of 1969)--S.181---Option to pay fine in lieu of confiscated goods---Scope--- Section 181 of Customs Act, 1969, also empowers the…

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