WANG XIAOWEI versus ASSISTANT COLLECTOR CUSTOMS, FAISALABAD
Section 181, 15, 16 and 196 Section RO 577 (I) / 2006 Directive 5 6 Section 181 of the 2006 Customs Act, 1969 Option to pay a fine on the sale of the vehicle by the embassy through the foreign embassy Applicant's exercise of discretion by the Adjustment Officer in lieu of confiscated goods was the position of the applicant that he had purchased the vehicle from the foreign embassy three years after the date of import, so as per section R577 (I) / 2006 date. As such no duty and tax was imposed. 5 In 2006, the department stated that under section R577 (I) / 2006 dated 5 6 2006, the vehicle was sold by the embassy without obtaining permission from the Ministry of Foreign Affairs, so the same place was seized. While reading the section 181 of the Customs Act, 1969, the Adjustment Officer enjoyed the discretion to offer the owner of the goods the option to pay a fine, instead of using the word. 181 may not have been required to be read in the Customs Act, 1969 but in the absence of compelling reasons for the officer concerned, section 181 of the Customs Act 1969 The owner of the goods should not prevent the exercise of his discretion to grant option. Compensation for goods in lieu of payment of fines, except in cases whereby the board specifically excluded the goods, in the present case, the under-parched vehicles were not placed under the goods which were specifically excluded and The department was not claiming that the aforementioned vehicle was imported by the embassy in violation of section 15 or 16 of the Customs Act 1969, though the permission was granted by the Ministry under section R577 (I) / 2006 dated 5 6 2006.
Related judgments — Lahore High Court Lahore, 2015
