Law:

Section:

(a) Customs Act (IV of 1969)--- ---Ss. 169, 201 & 215---Disposal of things/goods seized and liable to confiscation---Pre-requisites---Such things would be properly stored and taken care of---Such things might be sold by department even during pendency of adjudication proceedings or appeal, but its sale proceeds would be kept in deposit till final decision of case---Pre-requisite for sale of things under S.169 of Act, 1969 or sale of goods under S.201 thereof would be issuance of due notice to owner thereof to be served through registered post---Where such notice was not given, then sale -proceeds of things/goods would be paid to owner thereof, despite the fact that goods had been out rightly confiscated---Word "any goods" used in S.201 of Act, 1969 would cover both goods liable and not liable to confiscation---If such things/goods afterwards found not liable to confiscation, then entire sale proceeds would be handed over to its owner after deduction of necessary duty, taxes etc.---Principles. (b) Customs Act (IV of 1969)--- ----Ss. 169(5), 181, 182 & 201(3)(5)---Customs Rules, 2001, Chap. V [Rr.49 & 75]---Customs General Order No. 5 of 1989, dated 15-3-1989---Customs General Order No.5 of 1992, dated 19-4-1992---Customs General Order No.5 of Confiscated goods---Connotation---Option of owner to pay in lieu of confiscation---Disposal of confiscated goods---Pre-requisites---Confiscated goods would forthwith vest in Federal Government i.e. transfer of title to Government and extinguishment of all rights in goods vesting in any person---Such transfer would not be valid, if same was not absolute or was conditional for one reason or other---Finality could be attached to an order of confiscation of goods, if same was no more sub judice in any forum available under law---On exercise of option by owner to pay in lieu of confiscation of goods, confiscation would not remain absolute, but would be converted into simple fine or monetary consideration payable in lieu thereof---Before disposing of goods, owner would be served with a notice prescribed under law---Perishable goods would be sold after reasonable notice to owner to enable him to pay fine and obtain…

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