Law: Customs Act, 1969

Section: 17

Customs Act (IV of 1969)---Ss. 17 & 156(1)(8)---Detention and confiscation of goods, imported in breach of S.15 or S.16 of the Customs Act, 1969---Confiscation of Fork Lifter---Benefit of doubt---No Bill of Entry was available with the Department for verification since the record had been destroyed---Bill of entry was produced during the proceedings in order to prove valid import of confiscated fork lifter---Levy of redemption fine of Rs.10,000 in addition to duty and taxes leviable thereon on the ground that benefit of doubt could not be given as the same would tantamount to jeopardizing Government's legitimate revenue---Validity---Fact that relevant record was destroyed and Bill of Entry could not be verified led the Adjudicating Officer to hold the view that it was a case in which benefit of doubt could be extended but by ignoring the settled law that benefit of doubt always goes in favour of the accused/respondent and never to the prosecution, the same was extended to the prosecution on the ground that if the same was allowed in favour of the appellant then the Government's legitimate revenue would be jeopardized---Such approach was absolutely illegal and without any foundation-Benefit of doubt in any case had to go to the appellant---Appellate Tribunal gave the benefit of doubt to the appellant and directed to release the confiscated Fork Lifter to its lawful owner without any condition. 1987 SCMR 1840 rel. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL):--This appeal is directed against the Order in Original No.162/2001, dated 7-5-2001 (dispatched on 8-5-2001) passed by the learned Deputy Collector (Adjudication) Lahore, whereby a second hand Fork Lifter Serialf No.10570 has been confiscated on the following grounds that: -- (i) the Bill of Entry IGM No. 1354 of 1987, dated 11-7-1987 has not been verified as the relevant record for that period is no longer available with the concerned customs station, (ii) the appellant has not been able to furnish proof in support of transaction ,.which led to delivery of the machinery from the importer to subsequent buyers and finally to the present owner; (iii) the benefit of doubt could not be given to the appellant…

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