COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS TAWAB JAN, 2019 PTD-CUSTOMS-APPELLATE-TRIBUNAL-LAHORE 876 (2018)

Customs Act (IV of 1969)---

----Ss. 2(s), 16, 156(1)(8)(89) & 168---Seizure of allegedly smuggled goods---Staff of Customs Intelligence and Special Checking Squad intercepted a Truck carrying foreign auto parts---Driver of the Truck having failed to produce any proof regarding legal import of said goods, same were seized under S.168 of the Customs Act, 1969---Additional Collector of Customs (Adjudication), vide order-in-original, released said goods---Validity---Goods in question were imported after payment of leviable duties and taxes which were cleared through goods declaration---Said goods being on way in the Truck were seized---Said goods were legally imported and cleared from Dryport---Goods in question were rightly released to rightful owner unconditionally---No illegality and irregularity was noticed in the order-in-original---In absence of any misreading and non-reading of evidence, impugned order was upheld and appeal was dismissed.

Musa Khan, Superintendent Customs for Appellant.

Muhammad Rafiq Khan for Respondents.

Date of hearing: 13th March, 2018.

JUDGMENT

SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL).---TheCollectorofCustoms,ModelCustomsCollecorate,CustomHouse, Peshawar has filed this appeal against the Order-in-OriginalNo.751/2017 dated 16.10.2017, passed by the Additional Collector of Customs (Adjudication) Islamabad, Camp Office, Custom House, Peshawar.

2.Briefly stated facts of the case are that on 17.05.2017, during the course of routine patrolling duty at Hayatabad Peshawar, the staff of Customs Intelligence and Special Checking Squad, Peshawar intercepted a Nissan Truck bearing Registration No.TKZ-018, coming from Jamrud side. On cursory search foreign origin auto Parts (as per details in the Recovery Memo. No.19/2017 dated 17/05/2017) were found. On demand, the occupant/driver of the seized auto parts namely (1) Tawab Jan and (2) Goher Ali failed to produce any proof regarding legal import of the seized goods. Therefore,thegoodswerebroughttotheofficeof Deputy Superintendent Intelligence and Special Checking Squad, Phase-7, Hayatabad Peshawar and the foreign origin goods were seized under Section 168 of the Customs Act, 1969 for the violation of Sections 2(s) and 16 of the Customs Act, 1969, read with Section 3 (1) of Imports and Exports (Control) Act, 1950, punishable under Section 156(1) clauses (8) and (89) of the Customs Act, 1969. The vehicle used for transportation of the seized goods was also seized under Section 157 of the Customs Act, 1969. Accordingly, show-cause notice vide C.No.Cus/D.C/Adj/11/ I&SCS/19/17/26 dated 13/07/2017 was issued and the case was adjudicated upon by the Additional Collector of Customs (Adjudication) Islamabad, Camp Office, Custom House, Peshawar, who vide Order-in-Original No.751/2017 dated 16.10.2017 released the goods mentioned at serial Nos.1 to 7 of the Recovery Memo unconditionally being covered by GD No.3961 dated 10.05.2017, while rest of the goods were released against 30% redemption fine in addition to payment of customs duty/taxes leviable on the goods. The vehicle used for transportation of the goods in question was, however, released against 20% redemption fine of its customs value.

3.Aggrieved of the Order-in-Original No.751/2017 dated 16.10.2017 of the Additional Collector Customs (Adjudication), Peshawar, the Collector of Customs, Model Customs Collectorate, Peshawar has filed the instant appeal in This Tribunal.

4.I heard Mr. Mussa Khan, Superintendent/D.R for the appellant as well as Mr. Muhammad Rafique Khan, learned Counsel for the respondents and gone through the record of the case with their-able assistance.

5.Actually Importer M/s. ZU Corporation has import the goods i.e. Auto parts at Customs Dryport, Peshawar after payment of leviable duties and taxes, cleared through G.D No.PC81-HC-361, dated 10.05.2017. The same goods were on its way in Nissan Truck bearing Registration No.TKZ-018, Lasbella, the Special Checking Squad, Custom House, Peshawar intercepted the vehicle and recovered the seized goods from the subject Truck as per record of the case. The goods from Serial No.01 to Serial No.07 of the Recovery Memo. are covered by GD No.3961, dated 10.05.2017, which were legally imported and cleared from Peshawar Dryport and the learned Deputy Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar released the same to the rightful owner unconditionally. The goods mentioned at Serial No.07 to Serial No.09 of the Recovery Memo. has not been legally imported as the respondents have not produced any proof regarding its legal import nor to produce any evidence/proof regarding its legal import even before this Tribunal.

6.The learned Additional Collector of Customs (Adjudication) confiscated the goods mentioned at Serial No.07 to Serial No.09 of the Recovery Memo, but keeping in view the aggregate value of these goods is Rs.219,885/- being two persons involved for the commission of the offence, so the value of per share is less than the threshold of Rs.150,000/- as per Section 2(s)(ii) of the Customs Act, 1969. The respondents were given an option under Section 181 of the Customs Act, 1969 to redeem the same on redemption fine @ 30% of the appraised value of these goods with the directions that the Chassis numbers must be defaced/scratched in presence of the concerned incharge state warehouse to prevent their misuse. He also confiscated the vehicle Nissan Truck bearing Registration No.TKZ-018 Lasbella, bearing Chassis No.CPB-12-H23612 Engine No.18205, used in transportation of the aforementioned non duty paid goods, and the owner of the vehicle was given an option to redeem it on redemption fine @ 20% of the Customs value of the vehicle.

7.In view of the above perspective, there is no illegality and irregularity in the Order-in-Original No.751 of 2017, dated 16.10.2017 passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar neither any misreading and non reading of evidence has been found, therefore, I dismissed this appeal, and uphold the said impugned order-in-original. This case is disposed off accordingly.

HBT/19/Tax(Trib.)Appeal dismissed.