Law: Customs Act, 1969

Section: 169

CUSTOMS ACT, 1969---Section 169----Seized petrol was non notified item it could be released under section 181 since the seized petrol is auctioned in violation of provisions of section 201(1) read with section 169, the sale proceeds be refunded to the owner of goods. Section 181----Seized petrol was non notified item it could be released under section 181 since the seized petrol is auctioned in violation of provisions of section 201(1) read with section 169, the sale proceeds be refunded to the owner of goods.- The established practice of quantum of redemption tine in lieu of release of goods is one sixth of the value, above this is high side. Section 194---An Appellate Authority had the same powers which were vested in the trial judge of the Court. Section 201---Issuance of notice was mandatory under section 201.--The Customs Rules, 2001, which also provide for auction of the goods in Chapter-V thereof, make it mandatory under Rule 58 that soon the goods reach the stage of being sold under the Act, or required to be sold by auction, the Collector shall direct its sale by public auction, after giving due notice to the owner under relevant provisions of the Act. Issuance of notice was mandatory under section 201 of the Act as the goods. The provisions of section 201 of the Act provide for sale of goods "other than confiscated goods" and application of sale proceeds. The pre-requisite for the sale of goods is the issuance of due notice to the owner of the goods. This notice is also mandatory prior to the sale of things under section 169 of the Act. Such notice shall be served through registered post as required under section 215 of the Act. Seized petrol was non notified item it could be released under section 181 since the seized petrol is auctioned in violation of provisions of section 20l(1) read with section 169, the sale proceeds be refunded to the owner of goods.--The staff of Customs Intelligence, Peshawar intercepted Oil Tanker bearing Registration No. PRN-9584 at G.T. Road near Khairabad and found the same loaded with foreign origin Petrol. The driver when asked to account for its import, produced delivery order issued by the Customs State Ware House,…

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