Law: Customs Act, 1969

Section: 156,156(1),9,70,181

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)---Ss. 156(1), 9, 70 & 181---Central Board of Revenue Letter No. 5(4)L&P/98, dated 16-2-1998---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Confiscation of goods---Non-imposition of redemption fine---Decision of case on instructions issued by Central Board of Revenue instead of following the provisions of Customs Act, 1969---Goods were imported in personal baggage and the same were confiscated-by the Custom Authorities on the ground that the same were in commercial quantity and were not importable-Appeal against the order of confiscation was filed before Custom Authorities as well as before Customs, Central Excise and Sales Tax Appellate Tribunal---Both the appellate forums below had dismissed the appeals and the goods were not released---Order of confiscation was passed in view of instructions issued by Central Board of Revenue Letter No. 5(4)L&P/98, dated 16-2-1998---Validity---Custom Authorities under various provisions of Customs Act, 1969, had to dispose of the confiscated consignment through open auction---Goods/articles imported even unlawfully but confiscated ultimately had to flow sin the local market---Where the order was not passed by an independent application of mind and the authority was swayed by the instructions issued by the C.B.R. vide Letter No.5(4) L&P/98, dated 16-2-1998 such order suffered from infirmity and the same was not sustainable in law---Instructions issued by Central Board of Revenue vide Letter No. 5(4) L&P/98. dated 16-2-1998, had already been struck down by High Court and order of confiscation was passed contrary to the of High Court---Order of confiscation was set aside by High Court and Custom Authorities were directed to release the confiscated goods on payment of 75% of redemption fine in addition to any duty and charges payable in respect of such imported goods. C.B.R. and another v. Sheikh Spinning Mills Limited, Lahore and others 1999 SCMR 1442 ref. JUDGMENT Present writ petition arises out of the order, dated 30-10-2000 passed by the Customs, Central Excise and Sales Tax Appellate Tribunal, Lahore Bench, Lahore whereby the appeal filed by the…

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