MUHAMMAD ARIF versus COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, QUETTA
The authority to pay fines in lieu of provisions 156 (1) (89) (90) and 181 of the Customs Act, 1969, was ordered under the authority to authorize the owner of the confiscated goods to pay fines in return. In addition to duty on confiscated goods, the confiscation of goods was also to be exercised with such discretion as a person who was being deprived of his property was entitled to such authority or absence of any notice or effect of circular. In addition to the duty paid on the seized goods, the payment of fines cannot be granted by the authority to decide on the release of the goods, the owners of the seized goods were entitled to the payment of the goods subject to the payment of fines and duties.
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