Law: Customs Act, 1969

Section: 32,156(1)(89),162,163,168,194A

Customs Act (IV of 1969)--Ss. 32, 156(1)(89), 162, 163, 168 & 194-A---Misdeclaration---Smuggling---Seizure and confiscation of goods---Three enterprises allegedly imported a huge quantity of petroleum liquid under the garb of residue of petroleum by misdeclaring its description, classification and weight etc.---Additional Collector (Adjudication), vide order outrightly confiscated the seized goods under S.156(1)(89) of the Customs Act, 1969; and imposed penalty---Show-cause notice and orders passed by the forum below clearly alleged that the goods were imported by misdeclaring description thereof, whereas the confiscation of said goods had been made on the charge of smuggling, which had not been established by the prosecution---Show-cause notice, had nowhere alleged that goods in question were smuggled by any of the parties; it would be unfair, in circumstances, to maintain the outright confiscation of the goods seized from the premises of the appellant--Neither the seized drums nor any other item contained marking of any foreign country, presuming seized item as foreign origin, in circumstances, would not be correct---Laboratory report of goods in question was neither received nor placed on record by the department--Both the orders of the forums below had been passed in haste as no one bothered even to ascertain the actual description of the goods---Forums below 'Mould have waited the result of the laboratory to ascertain the actual description of the goods---Department, in circumstances, had failed to establish that the seized goods were smuggled one; and that same were not locally procured as claimed by the appellant---Impugned order in original as well as order in appeal, were set aside, in circumstances. JUDGMENT MHER MUHAMMAD ARIF SARGANA, MEMBER (JUDICIAL):---This appeal has been filed against Order-in-Appeal No.7 of 2010, dated 20-1-2010 passed by the Collector Customs (Appeals) Multan whereby he rejected the appeal and up-held the Order-in-Original No.112 of 2009 passed by the learned Additional Collector (Adjudication), Multan. 2. Brief facts of the case are that an information was received that Messrs Yasir Enterprises, Messrs Global Traders and…

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