Law: Customs Act, 1969

Section: 2(s), 16, 156(1)(8)(89), 157, 168 & 194-A

Customs Act (IV of 1969)-------Ss. 2(s), 16, 156(1)(8)(89), 157, 168 & 194-A---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Seizure and confiscation of goods on allegation of smuggling---Customs Anti-Smuggling Unit, intercepted a truck from which foreign origin Welding Electrodes and Black Tea was recovered---Both goods as well the truck were formally seized under S.168 of the Customs Act, 1969 for violation of Ss.2(s), 16 & 157 of Customs Act, 1969 punishable under S. 156(1)(8)(89) of the Act--Record had established that appellant company, was doing business of Black Tea and was duly registered with Sales Tax Department, Income Tax Department, Chamber of Commerce and Pakistan Tea Association, and appellant maintained all the relevant record as required under the law---Appellant produced the documents in shape of Sales Tax Invoice along with Goods Declaration and according to said documents, appellants had paid Sales Tax and had also produced all lawful import purchase documents of the seized consignment---Said import documents were not disputed---Once Goods Declaration and other documents were produced during adjudication before the Assistant Collector, with regard to seized goods, said goods could not be declared as smuggled goods and documents irrelevant---Allegation in the show-cause notice that appellant company was using irrelevant import/purchase documents, was not proved; and the documents which were produced during adjudication; were tallying with seized consignment---Contents of seizure report incorporated in the show-cause notice containing incorrect facts, had no legal sanctity---Once the goods were imported into the country for home consumption; and the import documents were produced, then the provisions of law mentioned in the show-cause notice, were not applicable---By producing documents as prescribed under 5.187 of the Customs Act, 1969, appellant had discharged his liability---Both order-in-original as well as order-in-appeal, were set aside and seized goods were ordered to be restored to the lawful owner.1983 PCr.LJ 1351; 2003 PTD 2118; 2008 PTD (Trib.) 36 and 2005 PTD (Trib.) 135 rel.JUDGMENT GULAB SHAH AFRIDI,…

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