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ABDUL AZIZ versus ASSISTANT COLLECTOR OF CUSTOMS


Section 16, 156 (1) (a) and 196 of the Import and Export (Control) Act (XXXXX of 1950), Section 3 (1) refer to the High Court's request for an additional collector of customs charges on the seizure of imported goods. Under the provisions of Section 16 (1) of the Export (Control) Act, 1950, under the provisions of section 16 of the Customs Act, 1969, the goods were ordered to be confiscated, the applicant / importer confiscated on payment of the seized goods. Free to freight. The appellate tribunal and tribunal affirmed the appeal before the amended order, paying for the return of goods, instructing that the goods imported by the importer be confiscated provided the payment of duty and tax provided. Yes. Under the law, there will be no purpose of confiscation and the payment of duty will certainly increase the government revenue which will be in the interest of the state, but not the concert de officer who disposes of such seized goods at a very low cost. An application for permission was granted and the appellate tribunal was ruled invalid and the order originally approved by the Additional Collector was restored.

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