Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)---Ss. 194-A(1)(a), first proviso [since deleted by Finance Ordinance (XXVII of 2002) w.e.f. 1-7-2002], 2(s), 3 & 181---S.R.O. 1374(I)/96, Table 1---Import and Export (Control) Act (XXXIX of 1950), S.3(3)--­Release of goods on payment of fine in lieu of confiscation---Tribunal accepted appeal on such ground on 1-7-2002---Contention of Revenue was that appeal before Tribunal was not competent as order impugned therein related to "no goods imported or exported as baggage"---Validity--Question of jurisdiction had not been raised before the Tribunal---First proviso to S. 194-A(1)(a) of Customs Act, 1969 had been deleted by Finance Ordinance; 2002 w.e.f. 1-7-2002---High Court dismissed the appeal. Collector of Customs, Customs House, Nabha Road, Lahore v. Abdul Majeed 2001 CLC 1461 ref. ORDER This appeal is directed against the judgment, dated 1-7-2002 vide which the learned Tribunal set aside the order of the Assistant Collector Customs, allowed the appeal and directed that "the goods in question are neither notified under section 2(s) read with section 156(2) of the Customs Act, 1969 and nor' listed in the Negative List of the Prevalent Import Policy order. Therefore, these do not fall under Table-1 of S.R.O. 1374(I)/96, and therefore, outright confiscation was not justified. That being so, we order that the confiscated goods in question shall be allowed release to the appellant/owner on…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492