ISLAMABAD: Deputy Collector Adjudication Ubaidullah directed to release of foreign origin soft drinks on payment of duty and taxes leviable thereon plus a redemption fine equivalent to 30 percent of the appraised value. The deputy collector also ordered the release of offending Nissan Saloon against a penalty of Rs 30,000.
Sources told Customs Today that an information was received through the superintendent Preventive Division that foreign origin soft drink would be smuggled from Peshawar by a Suzuki pick up bearing registration No. RIS-15-2923. To check the veracity of aforesaid information, a raiding party held a check post at Burhan interchange. The team intercepted a vehicle and recovered foreign origin soft drink. The owner of the soft drink identified himself as Sher Akbar but he had failed to produce any proof regarding legal import of the soft drinks.
Therefore, the soft drink was seized under Section 2(s) & 16 of the Customs Act, 1969 read with 3(1) of the Imports & Exports (Controls) Act, 1950, therefore, seized under section 168 of the Customs Act, 1969.
On the scheduled date of hearing, the respondents appeared in person and reiterated that whatever they had been stated in their aforesaid application may be considered as their contention / arguments. He stated that the soft drink were purchased from the open market of the Peshawar and he is ready to pay duty / taxes , the case may be adjudicated summarily and he forgo their right of show cause notice.
Deputy Collector said in his judgment I have gone through the record of the case and considered verbal submissions put forth by the respondents and prosecution and have come to conclusion that the respondent have failed to provide valid legal documents regarding lawful import of the aforementioned seized foreign origin soft drinks beverages. It means that the seized soft drink beverages were non-duty / taxes paid. Moreover, the respondents stated during the hearing of the case and expressed their willingness to pay duty & taxes on their seized soft drink, which is implied confession on their behalf that seized foreign origin soft drink Beverages were brought into the Country without payment of duty and taxes leviable thereon. The seized Soft drink Beverages in the instant case fall under the Category of notified items in terms Section 2(s) (ii) of the Customs Act, 1969. The total appraised value of the seized Soft Drink Beverages are Rs. 78,120 is less than the statuary limit of Rs.1,50,000/- therefore, the violation of section 2(S) (II) of The Customs Act 1969, is not established. I, therefore, order for confiscation of the seized soft drink beverages in terms of Clause (89)(i) & (90) of Section 156(1) of the Customs Act,1969 read with Section 3(3) of Imports & Exports (Control) Act,1950.
Keeping in view the aforementioned 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 duty and taxes leviable thereon plus a redemption fine equivalent to 30% of the appraised value of seized foreign origin soft drink beverages in lieu of confiscation. Regarding the offending vehicle Suzuki Pick up bearing Registration No.RIS-15-2923 used for removal of non duty paid Soft drink Beverages, I order for confiscation of the aforementioned offending vehicle in terms of Section 157 of the Customs Act, 1969. However, the seized Soft drink beverages were not found concealed in any specially designed cavities of the said vehicle.
