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COLLECTOR OF CUSTOMS, LAHORE versus AZEEM AHMAD


Sections 2 (s), 156 (89), 181 and 187 Section RO 1374 (I) / 98, dated 17 12 1998, Table I, Column 4 and Table III, Senior No. 4 CGO No. 4/93, Date 7 7 1993 The Smuggled Vehicles Authority confiscated the vehicles, but the appellate tribunal released it on payment of 100% of the Assam Duty in lieu of payment of Assistant Duty as well as forfeiture as per CGO No. /, as. Directed, whose date is 7 7 1993. Smuggled goods, because no duty or tax was paid on them before 1 7 12000 and such vehicles cost more than Rs 50,000. As well as in table number 11 of the table. O 1374 (I) / 98, dated 17 12 1998, states that it will not offer the option to pay fines for the seizure of specific vehicles, for which duty and tax is paid by 15 3000. Respondents could only use if they had paid customs duty and taxes up to such target date. The Tribunal cited other information by the Central Board of Revenue regarding the issue of vehicle waiver only. That would be the case if Section R1313 (I) / 98 was self-confusing and would require deliberations to explain the intention of the legislator. High Court accepts appeals filed by department, setting aside confiscation decision

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