ISLAMABAD: Deputy Collector Customs Adjudication Islamabad Dr. Wajid Ali has issued an Order-In-Original No. 68/2017 to confiscate the seized non-duty-paid smuggled tyers and release the offending vehicle against a redemption fine of 20% of the value in the seizure case No. 222/2017 of foreign origin goods.
On a tip-off that F/O tyres would be smuggled from Rawalpindi by a Mazda truck with Registration No. RIS-1438, a raiding party set up a picket on G.T. Road, Sihala. The reported Mazda truck was seen coming from Rawalpindi side which was intercepted. A thorough search of the said Mazda truck led to the recovery of F/O tyres.
The driver of the vehicle was identified as Muhammad Yaseen S/o Muhammad Dad Khan R/o Fatehpur Thakiala, tehsil Fatehpur, District Kotli (Driver). On demand he produced GD Nos. KAPE-HC-65030 dated 21.11.2016, KAPE-HC-49930 dated 18.10.2016, KCSI-HC-124316 dated 18.03.2013, 94036 dated December, KAPW-HC-239847 dated 08.06.2016, KAPW-HC-229018 dated 25.05.2016, KAPW-HC-174378 dated 08.05.2015, KPPI-HC-59976 dated 21.04.2016, KAPE-HC-56450 dated 02.11.2016, KAPW-HC-42163 dated 30.08.2016, KAPW-HC-22414 dated 03.08.2016, KAPW-HC-223179, dated 16.05.2016, and bilty No. 1859 and 1858 issued by Sada Bahar Goods Transport Company, Ganj Mandi Rawalpindi, in which sender name was Ittifaq Tyres and receiver name was Rasheed Butt.
The description of tyres was not tallied with the description mentioned on the face of GDs. The respondents failed to fulfill the requirements of Rule-126 of SRO-450(I)/2001 dated 18.06.2001. There were therefore reasons to believe that the recovered F/O tyres had been brought into the country in violation of Section 2(s) & 16 of the Customs Act 1969.
The said Mazda truck was also seized for action under section 157 ibid. The Deputy Collector Customs Adjudication has said in the Judgment that neither respondents at the time of seizure nor during the course of adjudicating proceedings produced any document/evidence, which proves that the seized tyres were legally imported.
The plea of respondent that they do not fulfill the requirement of the Rule 126 of the Customs Act 1969 regarding the production of Sales Tax invoices and Sales Tax return which creates a bridge between the importer and buyer of the seized goods. So the seized tyres were brought into Pakistan without payment of duty & taxes. The charges leveled therefore stand established. I therefore order the outright confiscation of the same in terms of Section 2(S) and 16 of the Customs Act-1969 read with section 3 (1) of the Imports & Exports (Control) Act-1950 being liable to confiscation under Section 156(1) (89) of the Customs Act-1969.
The offending vehicle with registration No: RIS-1438 was used for removal of non-duty-paid tyres. However seized tyres were not found concealed in any especially designed cavities of the said vehicle and the prosecution also did not bring the record of any previous involvement of the seized vehicle in any smuggling case. Keeping these facts in view, I order for release of the offending vehicle against a redemption fine of 20% of the value with a warning that if said vehicle is found involved again in such activity then it will be outright impounded.
