Law: Customs Act, 1969

Section: 2(s),15,16,(90),156(1)(9),194A

Law: Federal Excise Act, 2005

Section: 26,27

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)--- ----Ss. 2(s), 15, 16, 156(1)(9), (90) & 194-A---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Federal Excise Act (VII of 2005), Ss.26 & 27---Seizure and confiscation of goods---Staff of Customs Anti-Smuggling Unit, on prior information, intercepted a bus and recovered Pakistan made classic cigarettes (fake)----Occupant of bus having failed to produce any proof with regard to legal import or lawful possession of said goods, same was seized under S.15(a) of Customs Act, 1969---On adjudication of the matter, the Deputy Collector of Customs vide order-in-original ordered outright confiscation of the seized goods in terms of S.156(1)(9) & (90) of the Customs Act, 1969---Said order having been upheld impugned order-in-­original, appellant had filed appeal before Appellate Tribunal---Seizure report indicated that Pak made classic cigarettes (fake) were recovered from the possession of the appellant, who was travelling in the bus in question---Plea of representative of the department was that cigarettes were fake Pakistan Brand, manufactured outside the country and were brought clandestinely inside the country without payment of duty and taxes---Said representative could not produce any evidence in proof of his plea---Seizure report and the recovery memo had clearly shown that the goods were Pak made classic cigarettes (fake) recovered from 'the bus, were manufactured inside the country and were being taken to other parts of the country for consumption---Since the department could not produce any evidence with regard to importation or exportation, provisions of S.2(s) and S.15 of Customs Act, 1969 could not be invoked---Such was neither a case of smuggling nor the case of import/export---Case was adjudicated by the Customs Officer, who was not competent to adjudicate the same---Appeal was also disposed of by an officer not of competent jurisdiction---Impugned orders were set aside and seized goods were allowed to be released, in circumstances. PTCL 2010 St. 1007 ref. JUDGMENT SIHER NAWAZ, MEMBER (TECHNICAL).---This appeal has been filed by Afrasayab son of Azad Ali Khan (hereinafter called as the appellant) against…

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