Law: Customs Act, 1969

Section: 2(s), 15, 16, 156(1), (89), 157(2), 196

(a) Customs Act (IV of 1969) Ss. 2(s), 15, 16, 156(1), Cls. (8) & (89) and 157(2)---SRO 499(I)/2009 dated 13.06.2009, Cl. (b)---SRO 566(I)/2005 dated 06.06.2005---Smuggling, allegation of---Vehicle used for transportation, release of---Redemption fine, payment of---Department assailed judgments of Customs Appellate Tribunal whereby vehicles were ordered to be released to lawful owners on payment of 20% and 40% redemption fine---Validity---Record showed that vehicles were confiscated along with alleged foreign-origin goods from routes across Balochistan---Under SRO 499(I)/2009, no option of redemption fine is available where vehicle is exclusively or wholly used for transportation of smuggled goods or contains false cavities---However, to attract Cl. (b), it must be established that vehicle was exclusively used for smuggling or contained false cavities---Orders-in-original were silent on this essential requirement---Department also failed to produce forensic report to establish foreign origin of goods---No FIR was registered under S. 156 of Customs Act, 1969, further weakening case of smuggling---Appellate Tribunal rightly appreciated evidence and law---No error of law or fact was found to warrant interference under S. 196---Special Customs Reference Applications filed by Department were dismissed in limine.  (b) Customs Act (IV of 1969) S. 196---Reference to High Court---Scope---Determination of factual controversies---Forum---Appellate Tribunal as final fact-finding authority---Scope of interference---Under S. 196, reference to High Court lies only on question of law arising out of order of Appellate Tribunal---Appellate Tribunal is final forum for determination of facts, which cannot be reappraised by High Court unless findings are perverse or give rise to question of law---Question of law does not involve reappraisal of evidence or factual inquiry---High Court cannot undertake unfettered inquiry into facts already determined by Tribunal---In present case, no question of law arose, and matter had been correctly decided by Appellate Tribunal on facts---High Court declined to interfere---References filed by Department were dismissed in limine.…