Law: Customs Act, 1969

Section: 156(1)(89)  (90)  ,  181

Customs Act (IV of 1969)--- ----Ss.  156(1)(89)  (90)  &  181---Confiscation  of goods---Option  to  pay  fine  in  lieu  of confiscation---Entitlement---Discretion had been conferred upon adjudicating Authority to give an option to the owner of confiscated goods to pay fine in lieu of confiscation of goods in addition to duty which was to be imposed on the confiscated goods---Such discretion was to be exercised judiciously because a person who was being deprived of his property, was entitled to such option---In absence of any Notification or Circular to the effect that such option could not be given by adjudicating Authority for release of goods even on payment of fine in addition to duties leviable on confiscated goods, owners of confiscated goods were entitled for the opportunity to redeem goods subject to payment of fine and duties. Murad Ali v. Collector of Central Excise and Land Customs PLD 1963 (W.P.) Kar. 280 ref. H. Shakeel Ahmed and Sabdar Jan for Appellants. M. S. Rakhsani for Respondents. Date of hearing: 30th March, 1998. JUDGMENT IFTIKHAR MUHAMMAD CHAUDHRY, J.---By this order, we intend to dispose of Customs Appeals Nos.3 and 4   of 1997, as common question of law, is involved, in both the matters. Precisely the facts are, that on 17th July, 1995, reportedly a smuggling Den located in the area of Jungle Pir Alizai, was raided and from the godown, huge quantity of stored contraband items, belonging to different persons, were recovered. Accordingly after completion of formalities, show-cause notices were issued to so-called owners of Goods. They filed respective replies, but the Adjudicating Authority/Collector of Customs, vide order, dated 17th July, 1995, directed, outright confiscation of the recovered goods under section 156(1)(89) and (90) of the Customs Act, 1969. Because the Collector had initially disposed of the matter, therefore, the aggrieved persons, who had contested the proceedings, preferred an appeal before the Customs, Excise and Sales Tax Appellate Tribunal, which did not succeed, as was dismissed on 26th August; 1997. As such, instant Appeals have been filed, which…