LAHORE: The Customs Appellate Tribunal has decided the case of Wang Xiaowie, a resident of Shandong, China, presently resided at 484-D Peoples Colony, Faisalabad, versus the Faisalabad Customs ASO superintendent and the Customs Adjudication additional collector.
Customs Appellate Tribunal Bench-II Member heard the case and passed the order after hearing that the impounded vehicle be released to its lawful owner after imposing redemption fine of 20 percent under Section 181 of the Customs Act, 1969.
The ASO superintendent impounded the vehicle – Mercedes-Benz 240 – near Bilal Masjid, Stadium Road, Faisalabad. On the query, the driver introduced himself as Masroor Ahmed and failed to produce any legal document regarding lawful import of the vehicle. The vehicle was impounded under Section 168 of the Customs Act, 1969.
The driver appeared before the seizing agency and claimed that the vehicle was imported by the Embassy of the Republic of China, University Road, Diplomatic Avenue-I, Islamabad, Pakistan, and produced details of the importer.
After investigation and hearing the arguments from the appellant, the adjudication authority passed the order that the seized vehicle should be released on the payment of fine amounting to 20 percent of the customs value in foreign currency, as indicated by the relevant bill of entry.
The appellant was aggrieved from the order and filed the case in the Customs Appellate Tribunal. He said the importer was a foreigner and had imported the vehicle lawfully, while the redemption fine at the rate of 20 percent was unjustified, as it was a 13-year-old vehicle and not a new one.
On the other hand, the counsel of the recipient appeared and denied all allegations made by the appellant.
After hearing the arguments, the Customs Appellate Tribunal modified the impugned order and declared that the department could not collect redemption fine of 20 percent on old vehicles. The tribunal also remarked that the department should collect the fine under Section 181 of the Customs Act, 1969 and release the vehicle to its lawful owner.







