ISLAMABAD: Deputy Collector Adjudication Islamabad Ubaidullah has passed an order to release foreign origin cloth on payment of duty and taxes leviable thereon plus a redemption fine equivalent to 20 percent of the appraised value of the seized goods in lieu of confiscation.
According to details, Deputy Collector Customs, Preventive received information that an attempt would be made to smuggle foreign origin cloth from Rawalpindi by a Mazda truck bearing registration no.K-3217-Peshawar. To check the authenticity of the information in hand, a raiding party, held a checkpost on GT Road near Attock. The truck was seen coming from Rawalpindi side which was signaled to stop by a uniformed sepoy of the aforesaid party. A detailed search of the vehicle led to the recovery of different items.
At the time of occurance, the driver of the vehicle identified himself as Hazarat Bilal son of Mera Jan who is a resident of Peshwar and on demand he failed to produce any evidence documentary or otherwise, showing legal import or lawful possession of the recovered articles.
Upon his failure customs authorities seized the goods under section 168 of the Customs Act, 1969 on the spot after proper documentation and service of due as envisaqged under section 171 of the Customs Act, 1969.
The petitioners requested that they are ready to pay duty and taxes leviable thereon. Dputy collector said in his judgment that verbal submissions put forth by the respondents and prosecution and I have come to conclusion that the respondents have failed to provide valid legal documents regarding lawful import of the aforementioned seized foreign origin goods.
It means that the seized goods were non-duty taxes paid. Moreover, the respondents through written application also expressed their willingness to pay duty & taxes on these goods, which is implied confession on their behalf that seized foreign origin goods was brought into the country without payment of duty and taxes leviable thereon.
The seized goods in the instant case fall under the category of non-notified items in terms Section 2(s) (ii) of the Customs Act, 1969. I, therefore, order for confiscation of the seized goods in terms of Clause (89) & (90) of Section 156(1) of the Customs Act,1969 read with Section 3(3) of Imports & Exports (Control) Act,1969. Keeping in view the aforementioned facts, a lenient view is taken, 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 20% of the appraised value of seized goods in lieu of confiscation.
