Law: Customs Act, 1969

Section: 2(s),16,156(1),156(8),156(89),157(2),181

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

THIS JUDGMENT DELIVERED BY: RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL):------------ This is appeal against the Order-in-Appeal No. 22 of 2003, passed by the Collector of Customs. Sales Tax and Central Excise (Appeals), Regional office, Customs House, Peshawar on 3-2-2003, dispatched to the parties on 12-3-2003 whereby he accepting the appeal of Col. (G.C.) F.C. (Hqrs), Qilabalahisar, Peshawar and other against the Order-in-Original No.3 of 2002. Dated 21-10-2002 passed by the Deputy Collector of Customs (Adjudication). F.C. (Hqrs), Qilabalahisar, Peshawar set aside the said Order-in-Original and ordered outright confiscation of the vehicle being notified and smuggled one, under section 156(1), (8) and (89) of the Customs Act, 1969 (hereinafter referred to as the Act), read with section 3(3) of the Imports and Exports (Control) Act, 1950 further read with Notification S.R.O. 374(I)/2002, dated 15-6-2002 for contravention of the provisions of sections 2(s) and 16 of the Act read with section 3(1) of the Imports and Exports (Control) Act, 1950 further read with S.R.O. 491(I)/85, dated 23-5-1985. However, non-notified goods were ordered to be released to its rightful owner on payment of redemption fine of 25% of the assessed value thereof, in addition to payment of leviable duty and taxes. 2. Brief facts of the case as were reported by the Commandant Mohmand Rifles of Frontier Corps, are that on 27-3-2002 at 2100 hours while carrying out routine checking, the troops of Mohmand Rifles at Darwazagai-1 Check Post, intercepted a Russian Truck (six wheeler) No. UAF SHJ-Export 29627 and Chassis No.0949934 valuing Rs.220,000 (non-customs paid) coming from Afghanistan to Mian Mandi, Mohmand Agency through a nullah. The vehicle was stopped for necessary checking but its owner managed to escape from the site. On search of the vehicle, the troops recovered foreign origin mobil oil 1850 gallons from the truck valuing Rs.2,77,500 which were seized for violation of the provisions of section 16 of the Act read with section 3(1) of the Imports and Exports (Control) Act, 1950. Subsequently, the owner of the vehicle named Multan Khan appeared before the troops on 30-3-2003 and disclosed…

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