Law: Customs Act, 1969

Section: 6

Customs Act (IV of 1969)--Ss. 6, 171 & 179---S.R.O. No.1017(I)/74, dated 26-7-1994---Goods seized by Frontier Corps---Order of Adjudicating Authority directing release of such goods---Validity---Officers of Frontier Corps being delegatee of powers under Customs Act, 1969 could not act in contravention thereof---Such order of Adjudicating Authority would be binding on Officers of Frontier Corps---Principles. Vide S.R.O. 1017(I)/74, dated 26-7-1994 issued in exercise of powers conferred by section 6 of Customs Act, 1969, the C.B.R. has entrusted specified functions of the Officers of Customs to the Officers of the Frontier Corps. The Frontier Corps thus, function within the parameters of the Customs Act and. its officers cannot act in contravention of the said Act. Thus, the order-in-original passed by Deputy Collector (Adjudication) is absolutely binding on the- Officers of the Frontier Corps. Under the scheme of Customs Act, various functions have been assigned to different authorities. Power of adjudication is conferred on specified authorities only to examine, whether property is liable for confiscation or not. Thus, orders passed by Adjudicating Authorities concerning disposal of goods and conveyance arc binding on the Seizing Officer or Customs Officer notified under section 6 of the Customs Act. Sultan Muhammad v. Commandant Pishin Scouts, Chaman PLD 1991 Quetta 36 rel. DECISION/FINDINGS JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---This is a complaint relating to the failure of the seizing agency to hand over the seized goods to the complainant despite the orders of the adjudicating authority. The main points in the complaint are as follows:- (i) The complainant's goods comprising of 21151 empty cartridges and 2294 Kgs of hardened silver were seized by the Kurram Militia (Frontier Corps) on 8-4-2002. (ii) Since no notice under section 171 of the Customs Act had been issued by the seizing agency the Deputy Collector (Customs) vide his order-in-original dated 15-5-2002 permitted the release of the seized goods on payment of leviable duty and taxes plus 25% redemption fine. (iii) The complainant deposited the duty and taxes amounting to…

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