Law: Customs Act, 1969

Section: 2(s),196

Customs Act (IV of 1969)--- ----Ss.2(s), 168 & 196---S.R.O. No.566(I)/05 dated 6-6-2005---Reference to High Court--Confiscation of goods---Cloth of .foreign origin was seized by the officials of Customs Department---After issuing show-cause notice and hearing petitioners, Adjudicating Authority directed confiscation of cloth in question which. was 100288 yards---Appeal filed by petitioners against order of confiscation having been dismissed by Collector (Appeals), petitioners invoked jurisdiction of Appellate Tribunal by filing appeal, which also having been dismissed, petitioners had filed reference to High Court---Case of petitioners before Collector (Appeals) was that cloth, in question did not fall within the mischief of S.2(s) of Customs Act, 1969 and that foreign cloth had been excluded from :the definition of smuggled goods in the light of S.R.O. No.566(I)/05---Collector accepted contentions of petitioners, but upheld confiscation order in original on the ground that cloth seized was not of reasonable quantity---Tribunal also upheld order of confiscation on the sole ground that a large. quantity of cloth had been seized---Collector (Appeals), in another case, in similar circumstances, had not confiscated 2,80,000 sq. yards of foreign cloth, but was permitted to redeem against payment of duties, taxes and fine---Petitioners, in circumstances, were also entitled to the redemption and release of goods/cloth in question subject to payment of leviable duties and taxes in addition to a redemption fine to be determined by the department. ORDER The reference petition under section 196 of the Customs Act, 1969, arises from the judgment dated 6-6-2006 passed by the Tribunal on an appeal filed by the present petitioners. 2. Brief facts leading to the filing of the present proceedings are that cloth of foreign origin was seized by the officials of the Customs Department on 23-11-2005. A show-cause notice was- issued and after hearing the petitioners the Adjudicating Authority directed the confiscation of the goods in question vide order in. original dated 27-12-2005. Aggrieved the petitioners filed an appeal before the Collector (Appeals), Lahore which was…

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