COLLECTOR OF CUSTOMS, FEDERAL EXCISE AND SALES TAX CUSTOMS HOUSE, QUETTA versus MUHAMMAD USMAN
Section 181 Section RO No 574 (I) / 05, 6 2005 The option of confiscating the confiscated goods was granted by the Adjunct Officer while seizing the respondents' vehicles, subject to payment of a penalty of 30%. Authority Customs Appellate Tribunal conducted in small quantities. The officer was authorized to pay the fine of the exemption officer for payment of the goods to the owner of the goods as he deems fit, while in the other provisions it was provided that the board was fined by an order. Can be set in exchange for confiscation. Any call for any goods or goods in violation of the provisions of Section 15 or the notification issued under Section 16 of the Customs Act 1969, or any law applicable thereafter, may be barred, the exercise of such powers I, Central Board of Revenue issued Section RO No. 574 (I) / 05, dated 6-6 2005, which provided the amount of fines should not be less than that mentioned in column number 3 and other taxes and The penalty imposed is that the relevant law, in case of delivery of legally registered goods under section 2 (s) of the Customs Act 1969, fixed the rate at 30% of the customs value. Was, the High Court set aside the order approved Customs Appellate Tribunal and reinstated him. Accordingly the reference to the Adjustment Officer was allowed
Related judgments — Quetta High Court Balochistan, 2013
