ISLAMABAD: Deputy Collector Customs Adjudication Dr. Wajid Ali in a case of 3/2017 has passed an Order-In-Original and ordered the confiscation of cigarettes whereas released the foreign origin miscellaneous goods including cloths on payment of duties and taxes leviable thereon plus a redemption fine equivalent to 30% of the appraised value.
This was reported that a tip-off was received by the Deputy Collector Customs Preventive Division MCC Islamabad that F/O miscellaneous items would be smuggled from Peshawar through a bus with registration No: B-4475. A raiding party set up a picket on G.T Road, Kamra. The reported vehicle was seen coming from Peshawar side which was stopped by the aforementioned party.
A thorough search of the said vehicle led to the recovery of foreign origin cigarettes and other items. Owners of the goods identified as Zahid Ullah S/o Fazal Malik, Muhammad S/o Akbar Khan and Abrar Khan S/o Jan Muhammad were asked for showing the legal documents of the items but they failed to prove anything lawful.
So customs officials impounded the goods under Section 168 of the Customs Act-1969. A seizure report was submitted to the adjudication.
Prior to the issuance of show cause notice, the respondents submitted an application for the release of said seized goods on payment of leviable duties/taxes. The Deputy Collector came to a conclusion that the respondents failed to provide valid legal documents regarding the lawful import of the seized foreign origin items. It means that the confiscated items are non-duties/taxes paid.
Moreover, the respondents expressed their willingness to pay duties & taxes on confiscated goods which is tantamount to a confession that seized foreign origin items were brought into the country without payment of duties and taxes leviable thereon. The impounded goods in the instant case fall under the category of notified goods in terms of Section 2(s) (ii) of the Customs Act-1969. The total appraised value of the confiscated cloth is Rs156450. There are three owners of the items which, when divided over three owners, is less than Rs150000 therefore it does not fall within the ambit of Section 2(s) (ii) of the Customs Act-1969.
Keeping in view the said facts, a lenient view is taken and an option is granted to the rightful owners in terms of Section 181 of the Customs Act-1969 to redeem the same on payment of duties and taxes leviable thereon plus a redemption fine equivalent to 30% of the appraised value of seized foreign origin items. Regarding the cigarettes, he ordered the outright confiscation of items in favor of the state.
