Law:

Section:

(a) Customs Act (IV of 1969)-------Ss.25 & 80---Constitution of Pakistan (1973), Art.199---Constitutional petition---Seizure of petitioner's vehicle on ground of being smuggled one--­Petitioner was given option to redeem such vehicle on payment of redemption fine equal to 100 per cent. of value of vehicle in addition to payment of duties and taxes leviable thereon---Redemption fine was reduced to 30 per cent. in appeal---Customs Department assailed such order and through Departmental instructions directed that concession granted on vehicles would not be applicable to smuggled vehicles---Validity---Departmental instructions of specified date were only clarification of Customs General Order of 1993, therefore, concession granted by the same could not be deemed to have been withdrawn through such instructions---Concession granted to petitioner in redemption fine was, thus, not affected by Departmental instructions of specified date. (b) Customs Act (IV of 1969)----- ----Ss.25 & 80---Constitution of Pakistan (1973), Art.199---Piecemeal and fragmentary decisions by Customs Authorities not only caused inordinate delay in recovery of Government revenue but also multiplied litigation on account of which agony of citizens was prolonged as also Department had to spend huge amount on defending such litigation---Central Board of Revenue was reminded of its duty to ensure that such practice of piecemeal adjudication whereby assessment of duty and imposition of fine were determined through separate adjudication was stopped at once. JUDGMENT The relevant facts for the decision of this Constitutional petition are that the vehicle of the petitioner was seized. The respondent No. l after adjudication vide order, dated 15-10-1996 gave the petitioner an option to redeem the vehicle on payment of redemption fine equal to 100% of the value of vehicle in addition to payment of duties and taxes leviable thereon. The petitioner filed an appeal with the Collector of Customs (Appeals) Central Zone, Lahore. The same was dismissed on 21-1-1997, which order was assailed before the Customs, Central Excise and Sales Taxes, Appellate Tribunal. The appeal was partially accepted by the…

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