PLJ 2023 Quetta 141 (DB)
Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ.
COLLECTOR, COLLECTORATE OF CUSTOMS, CUSTOM HOUSE, GAWADAR and
others --Appellants
versus
ABDUL QADIR and others --Respondents
S.C.R. Appln. Nos. 1 to 19 of 2022, decided on 25.4.2022.
Customs Act, 1969 (IV of 1969) --
----Ss. 2(s), 16 & 156(1), Cls. (8), (89) & 157(2) --Imports and Exports (Control) Act, (XXXIX
of 1950), S. 3(1) --Smuggling of Betel Nuts --Confiscation of recovered betel Nuts --Appeal --
Allowed subject to payment of 20% redemption fine --Appeal --Dismissed --Non involvement of
respondents in smuggling-- It is settled law that only those questions can be raised before High
Court, which are questions of law and arising from order of Tribunal, on which no findings given
by Tribunal, but in cases in hand its appeared that from perusal of orders passed by Additional
Collector (adjudication) Customs and Appellate Tribunal, all such questions of law has been
discussed in detail under prevailing law with regard to confiscation and release of vehicles --
Seizing agency has failed to bring on record any iota of evidence to effect that vehicles are hit by
class (b) of preamble of SRO.499(I)/2009 --No evidence came on record to connect owners of
vehicles with act of drivers or owners were in league with drivers for transportation of smuggled
goods --There is no iota evidence proving allegations attributed by prosecution against vehicle
owners --Being sole source of income of respondents, vehicles not be confiscated in favour of
State outright --References dismissed. [Pp. 154 & 155] A, B, C & D
M/s. Nusratullah Baloch and Muhammad Naseem Qureshi , Advocates for Appellants.
M/s. Hussain Ahmed & Shahzaib Kamal Baloch, Advocates for Respondents.
Date of hearing: 14.4.2022.
JUDGMENT
Abdullah Baloch, J. --Since common question of law is involved in the Custom Reference
Nos.01 to 19 of 2022, thus the same are being decided through this common judgment and the
facts of the references are as under:
2. Facts narrated in the Customs Reference No. 1 of 2022 are that on 4th May 2020 at about
12:00 p.m. the staff of Customs Mobile Squad, Khukhera intercepted a Hino Mini Truck bearing Registration No. TAF -338 on RCD Highway near Uthal City, the search whereof was resulted
into recovery of 2100 KGs of smuggled Betel Nuts hidden in fruit crates. The driver of the truck
was fled away from the scene. The recovered Betal Nuts alongwith above -said vehicle have been
seized under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the
Customs Act, 1969, read with SRO. 566(I)2005 dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House,
Gaddani, vide order dated 28th August 2020 confiscated outright the recovered 2100 KGs Betal
Nuts as well as vehicle. Being aggrieved, the respondent/owner of truck filed appeal before the
learned Appellate Tribunal, which was allowed and the Hino Mini truck bearing Registration No. TAF -338 was directed to be released on payment of 20% redemption fine on the Customs value
of vehicle, vide impugned judgment dated 18th September 2021. Whereafter, the instant Custom
References have been filed.
(i). While facts of the Customs Reference No. 2 of 2022 are that on 21st December 2020 at about 03:00 a.m. the joint raiding team of Customs Preventive Staff, Panjgoor associated with the staff of FC HQ Wing Panjgoor Rules, Panjgoor intercepted a Hino Oil Tanker bearing Registration No. TKZ -910 on National Highway, N -85 near village, the search whereof was resulted into
recovery of 50,000 litters Iranian Diesel. The driver of the Hino in question was escaped from the scene. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized
under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports
(Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 16th February 2021 confiscated outright the recovered smuggled Iranian Diesel 50,000/ -litters, while Hino Oil
Tanker bearing Registration No. TKZ -910 was ordered to be released on payment of 20%
redemption fine
on the Customs value of vehicle and penalty of Rs. 100,000/ - was
also imposed upon the vehicle owner. Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 16th February 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TKZ -910 was directed to be released on payment of 20% redemption
fine on the Customs value of vehicle, vide impugned judgment dated 30th September 2021.
Whereafter, the instant Custom References have been filed.
(ii). Whereas facts of the Customs Reference No. 3 of 2022 are that on 16th October 2020 at about 10:00 p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered
smuggled Iranian Diesel 4,000 litters from Al -Faisal Coach bearing Registration No. BSA -716.
The recovered Iranian Diesel along with Coach in question was handed over to MS -Khurkhera,
MCC, Gwadar, Customs House, Gaddani. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 3(1) of Imports a nd Exports (Control) Act,
1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 8th December 2020 confiscated outright the
smuggled Iranian Diesel 4,000/ - litters, while Al- Faisal Coach bearing Registration No. BSA -
716 was ordered to be rel eased on payment of 20% redemption fine on the Customs value of
vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner. Being aggrieved,
the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby
the appeal was dismissed and the order dated 8th December 2020 passed by Additional Collector was upheld and the Al -Faisal Coach bearing Registration No. BSA -716 was directed to be
released on payment of 20% redemption fine on the Customs value of vehicle, vide impugned
judgment dated 18th September 2021. Whereafter, the instant Custom References have been
filed.
(iii). Facts of the Customs Reference No. 4 of 2022 are that on 16th October 2020 at about 10:00
p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled Iranian
Diesel 7,000 litters from Al- Aziz Coach bearing Registration No. BSA -779. The recovered
Iranian Diesel along with Coach in question was handed over to MS -Khurkhera, MCC, Gwadar,
Customs House, Gaddani. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 8th December 2020 confiscated outright the
smuggled Iranian Diesel 7,000/ -litters, while Al- Aziz Coach bearing Registration No. BSA -779
was ordered to be released on payment of 20% redemption fine on the Customs value of vehicle
and penalty of Rs. 150,000/ -was also imposed upon the vehicle owner. Being aggrieved, the
appellant/Customs Authorities filed appeal before the learned Appellate tribunal; whereby the appeal was dismissed and the order dated 8th December 2020 passed by Additional Collector was upheld and the Al -Aziz Coach bearing Registration No. BSA -779 was directed to be
released on payment of 20% redemption fine on the Customs value of vehicle, vide impugned
judgment dated 23rd September 2021. Whereafter, the instant Custom References have been filed.
(iv). Relevant facts of the Customs Reference No. 5 of 2022 are that on 13th November 2020 in pursuance to the credible information with regard to smuggling Iranian diesel, the joint raiding team of Customs Preventive Staff, Panjgoor associated with the staff of FC Panjgoor Rifles, Panjgoor at about 01:00 a.m. intercepted a Hino Oil Tanker bearing Registration No. TAA -469
on Poram Border area Panjgoor nearby villages, the search whereof was resulted into recovery of 30,000 litters Iranian Diesel. The driver of the Hino in question was escaped from the scene. The
recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009. dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Colle ctor of Customs,
Customs House, Gaddani, vide order dated 19(1 February 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 30,000/ -litters, while Hino Oil Tanker bearing
Registration No. TAA -469 was ordered to be released on payment of 20% redemption on the
Customs value of vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner.
Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 19th February 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TAA -469
was directed to be released subject payment of 20% redemption fine on the Customs value of
vehicle, vide impugned judgment dated 28th September 2021. Whereafter, the instant Custom
References have been filed.
(v) Facts narrated in the Customs Reference No. 6 of 2022 are that on 19th October 2020 with reference to a trustworthy information in respect of transporting smuggled Iranian diesel to Pakistan from Pak -Iran border, the joint raiding team of Customs Preventive Staff, Panjgoor
associated with the staff of FC Panjgoor Rifles, Panjgoor at about 06:00 p.m. intercepted a Hino Oil Tanker bearing Registration No. TKQ -940 on Poram Border area Panjgoor nearby villages,
the search whereof was resulted into recovery of 27,000 litters Iranian Diesel. The driver of the Hino in question was fled- away from the scene. The recovered smuggled Iranian diesel
alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 26th January 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 27,000/ -litters, while Hino Oil Tanker bearing Registration No. TKQ -940 was
ordered to be released on payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner. Being aggrieved, the
appellant/ Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 26th January 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TKQ -940 was directed to be released
subject payment of 20% redemption fine on the Customs value of vehicle, vide impugned
judgment dated 23rd September 2021. Whereafter, the instant Custom References have been
filed.
(vi). While facts of the Customs Reference No. 7 of 2022 are that on 14th December 2020 with reference to a believable information with regard to transporting smuggled Iranian diesel to Pakistan from Pak -Iran border through unauthorized route, the Wing commander 108 Wing
Basima the team of Customs and the FC troops Basima at about 22 hours intercepted a Hino Oil Tanker bearing Registration No. TTC -479 at Basima, on seeing the raiding partly the driver of
the said Hino Tanker escaped from the place of occurr ence while, the search whereof was
resulted into recovery of 40,000 litters Iranian Diesel. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO 499(I)/2009 dated 16
th June 2009 and SRO.566(1)2005 dated
6th June 2005, punishable under clauses (8) & (89) of Sections 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 16th February 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 40,000/ -litters, while Hino Oil Tanker bearing Registration No. TTC -479 was
ordered to be released on payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner. Being aggrieved, the
appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 16th February 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TTC -479 was directed to be
released subject payment of 20% redemption fine on the Customs value of vehicle, vide
impugned judgment dated 23rd September 2021. Whereafter, the instant Custom References have been filed.
(vii). Facts narrated in the Customs Reference No. 8 of 2022 are that on 27th October 2020 in pursuance to a credible with reference to a reliable information in respect of trafficking smuggled Iranian diesel to Pakistan from Pak -Iran border, the joint raiding team of Customs Preventive
Staff, Panjgoor associated with the staff of FC Panjgoor Rifles, Panjgoor at about 04:00 a.m. intercepted a Hino Oil Tanker bearing Registration No. TKU -507 on Poram Border area
Panjgoor nearby villages, the search whereof was resulted into recovery of 29,000 litters Iranian Diesel. The driver of the Hino in question was fled- away from the scene. The recovered
smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO 499(I)/2009 dated 16th June 2009 and SRO. 566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 24th November 2020 confiscated outright the recovered smuggled Iranian Diesel i.e . 29,000/ -litters, while Hino Oil Tanker bearing
Registration No. TKU -507 was ordered to be released on payment of 20% redemption fine on
the Customs value of vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle
owner. Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 24th November 2020 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TKU- 507 was directed to be released subject payment of 20% redemption fine on the Customs
value of vehicle, vide impugned judgment dated 24th September 2021. Whereafter, the instant
Custom References have been filed.
(viii). Facts of the Customs Reference No. 9 of 2022 are that on 16th October 2020 at about 10:00 p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled
Iranian Diesel 7,000 litters from Gul Abbas Coach bearing Registration No. BSA -661. The
recovered Iranian Diesel along with Coach in question was handed over to MS -Khurkhera,
MCC, Gwadar, Customs House, Gaddani. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 8th December 2020 confiscated outright the
smuggled Iranian Diesel 7,000/ -litters, while Al- Gul Abbas Coach bearing Registration No.
BSA -661 was ordered to be released on payment of 20% redemption fine on the Customs value
of vehicle and penalty of Rs. 100,000/ - was also imposed upon the vehicle owner. Being
aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate, Tribunal; whereby the appeal was dismissed and the order dated 8th December 2020 passed by Additional Collector was upheld and the Gul Abbas Coach bearing Registration No. BSA -661 was directed
to be released on payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment dated 24rd September 2021. Whereafter, the instant Custom References have been filed.
(ix). Facts narrated in the Customs Reference No. 10 of 2022 are that 16th October 2020 at about
10:00 p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled
Iranian Diesel 4500 litters from Baloch Hammal Coach bearing Registration No. BSA -697. The
recovered Iranian Diesel along with Coach in question was handed over to MS -Khurkhera,
MCC, Gwadar, Customs House, Gaddani. The recovered smuggled Iranian diesel alongwith
vehicle in question have been seized under Section 3(1) of Imports and Exports (Control) Act,
1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June
2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 22nd December 2020 confiscated outright
the smuggled Iranian Diesel 4500/ -litters, while Baloch Hammal Coach bearing Registration No.
BSA -697 was ordered to be released on payment of 20% redemption fine on the Customs value
of vehicle and penalty of
Rs. 150,000/ -was also imposed upon the vehicle owner. Being aggrieved, the appellant/Customs
Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 30th September 2021 passed by Additional Collector was upheld and the Baloch Hammal Coach bearing Registration No. BSA -697 was directed to be released on
payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment dated 30th September 2021. Whereafter, the instant Custom References have been filed.
(x). Facts of the Customs Reference No. 11 of 2022 are that on 27th October 2020 at about 10:00 p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled Iranian
Diesel 3,000 litters from Hiace Van bearing Registration No. BMA -830. The recovered Iranian
Diesel alongwith coach in question was handed over to MS -Khurkhera, MCC, Gwadar, Customs
House, Gaddani. The recovered smuggled Iranian diesel alongwith vehicle in question have been
seized under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 5th January 2021 confiscated outright the smuggled Iranian Diesel 3,000/ -litters, while Hiace Van bearing Registration No. BMA -830 was ordered to be released on
payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ -
was also imposed upon the vehicle owner. Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 5th January 2021 passed by Additional Collector was upheld and the Hiace Van bearing Registration No. BMA -830 was directed to be released on payment of 20% redemption
fine on the Customs value of vehicle, vide impugned judgment dated 30th September 2021.
Whereafter, the instant Custom References have been filed.
(xi). Relevant facts of the Customs Reference No. 12 of 2022 are that on 18th January 2021 at about 14:00 hours the Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled Iranian
Diesel 25,000 litters from Oil Tanker bearing Registration No. TKP -944. The recovered Iranian
Diesel along with Tanker in question was handed over to MS -Khurkhera, at FC Check Post
Nimee, District Lasbella Customs House, Gaddani. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005
dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses
(8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 9th March 2021 confiscated outright the smuggled Iranian Diesel 25,000/ -litters Oil Tanker bearing Registration No. TKP -
944 was ordered to be released on payment of 20% redemption fine on the Customs value of
vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner. Being aggrieved,
the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby
the appeal was dismissed and the order dated 9th March 2021 passed by Additional Collector was upheld and the Oil Tanker bearing Registration No. TKP -944 was directed to be released on
payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment dated 30th September 2021. Whereafter, the instant Custom References have been filed.
(xii). Facts of the Customs Reference No. 13 of 2022 are that on 22nd October 2020 at about 10:00 p.m. the Troops of Frontier Corps 132- Wing Kalat Scouts Wadh recovered smuggled
Iranian Diesel 7,000 litters placed in additional tanks of Al -Mumtaz Coach bearing Registration
No. JB -0623. The recovered Iranian Diesel along with Coach in question was handed over to
MS-Khurkhera, MCC, Gwadar, Customs House, Gaddani. The recovered smuggled Iranian
diesel alongwith vehicle in question have been seized under Section 3(1) of Imports and Exports
(Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005
dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 28th December 2020 confiscated outright the smuggled Iranian Diesel 7,000/ - litters, while Al- Mumtaz Coach bearing
Registration No. JB -0623 was ordered to be released on payment of 20% redemption fine on the
Customs value of vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner.
Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 28th December 2020 passed by Additional Collector was upheld and the Al -Mumtaz Coach bearing Registration No. JB -0623
was directed to be released on payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment dated 30th September 2021. Whereafter, the instant Custom References have been filed.
(xiii) While facts of the Customs Reference No. 14 of 2022 are that on 17th December 2020 in pursuance to a credible information with regard to transporting smuggled Iranian diesel to Pakistan from Pak -Iran border through unauthorized route, the Wing commander 108 Wing
Basima the team of Customs and the FC troops Basima (Panjgoor Riffles) at about 22- hours
intercepted a Hino Truck bearing Registration No. TKZ -177 at Basima, on seeing the raiding
party, the driver of the said Hino Tanker escaped from the pla ce of occurrence. While, the search
whereof was resulted into recovery of 35,000 litters Iranian Diesel. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 23rd February 2021 confiscated outright the recovered smuggled Iranian Diesel i.e. 35,000/ -litters, while Hino Oil Truck bearing Registration No. TKZ -
177 was ordered to be released on payment of 20% redemption fine on the Customs value of
vehicle and penalty of Rs. 100,000/ -was also imposed upon the vehicle owner. Being aggrieved,
the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 23rd February 2021 passed by Additional Collector was upheld and the Hino Truck bearing Registration No. TKZ -177 was directed to be released
subject payment of 20% redemption fine on the Customs value of vehicle, vide impugned
judgment dated 21st October 2021. Whereafter, the instant Custom References have been filed.
(xiv) While facts of the Customs Reference No. 15 of 2022 are that on 14th December 2020 at about 22 hours with reference to a believable information with regard to transporting smuggled Iranian diesel to Pakistan from Pak -Iran border through unauthorized route, the Wing
commander 108 Wing Basima the team of Customs and the FC troops Basima intercepted a Hino Oil Tanker bearing Registration No. TUA -638 at Basima, on seeing the raiding party, the driver
of the said Hino Tanker escaped from the place of occurrence. While, the search whereof was resulted into recovery of 38,000 litters Iranian Diesel. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(1)2005
dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the
Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 16th February 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 38,000/ -litters, while Hino Oil Tanker bearing Registration No. TUA -638 was
ordered to be released on payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ - was also imposed upon the vehicle owner. Being aggrieved, the
appellant/ Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the
appeal was dismissed and the order dated 16th February 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TUA -638 was directed to be
released subject payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment dated 4th October 2021. Whereafter, the instant Custom References have been filed.
(xv). Facts narrated in the Customs Reference No. 16 of 2022 are that on 19th October 2020 in pursuance to a credible information in respect of trafficking smuggled Iranian diesel to Pakistan from Pak -Iran border, the joint raiding team of Customs Preventive Staff, Panjgoor associated
with the staff of FC Panjgoor Rifles, Panjgoor at about 06:00 p.m. intercepted a Hino Tanker bearing Registration No. QAE -4029 at Poram Border area Panjgoor nearby villages, the search
whereof was resulted into recovery of 25,000 litters Iranian Diesel. The driver of the Hino in question was fled- away from the scene. The recovered smuggled Iranian diesel alongwith
vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order
dated 22nd December 2020 confiscated outright the recovered smuggled Iranian Diesel i.e .
25,000/ -litters, while Hino Tanker bearing Registration No. QAE -4029 was ordered to be
released on payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs.
100,000/ -was also imposed upon the vehicle owner. Being aggrieved, the appellant/Customs
Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was
dismissed and the order dated 22nd December 2020 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. QAE -4029 was directed to be released subject
payment of 20% redemption fine on the Customs value of vehicle, vide impugned judgment
dated 7th October 2021. Whereafter, the instant Custom References have been filed.
(xvi). While facts of the Customs Reference No. 17 of 2022 are that on 11th December 2020 in
pursuance to a credible information with regard to transporting smuggled Iranian diesel to Pakistan from Pak -Iran border through unauthorized route, the Wing commander 108 Wing
Basima the team of Customs and the FC troops Basima (Panjgoor Riffles) at about 22:30 hours intercepted a Hino Truck bearing Registration No. NAA -442 at Basima, on seeing the raiding
party, the driver of the said Hino Truck fled- away from the scene. While, the search whereof was
resulted into recovery of 35,000 litters Iranian Diesel. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th june 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the
Customs Act, 1969. subsequently, the Additional Collector of Customs, Customs House,
Gaddani, vide order dated 16th February 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 35,000/ -litters, while Hino Truck bearing Registration No. NAA -442 was
ordered to be released on payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 150,000/ -was also imposed upon the vehicle owner. Being aggrieved, the
appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 16th February 2021 passed by Additional Collector
was upheld and the Hino Truck bearing Registration No. NAA -442 was directed to be released
subject payment of 20% redemption fine on the Customs value of vehicle, vide impugned
judgment dated 8th October 2021. Whereafter, the instant Custom References have been filed.
(xvii). Relevant facts of the Customs Reference No. 18 of 2022 are that on 15th December 2020 in pursuance to a credible information with regard to transporting smuggled Iranian diesel to Pakistan from Pak -Iran border through unauthorized route, the Wing commander 108 Wing
Basima the team of Customs and the FC troops Basima (Panjgoor Riffles) at about 22 hours intercepted a Hino Truck bearing Registration No. C -8070 at Basima. The driver of the said Hino
Tanker fied -away from the scene. While, the search wh ereof was resulted into recovery of
45,000 litters Iranian Diesel. The recovered smuggled Iranian diesel alongwith vehicle in question have been seized under Section 168 of the Customs Act, 1969 in violation of Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 2nd March 2021 confiscated outright the recovered smuggled Iranian Diesel i.e . 45,000/ -litters,
while Hino Oil Tanker bearing Registration No. C -8070 was ordered to be released on payment
of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ - was also
imposed upon the vehicle owner. Being aggrieved, the appellant/Customs Authorities filed appeal before the learned Appellate Tribunal; whereby the appeal was di smissed and order dated
2nd March 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing
Registration No. C -8070 was directed to be released subject payment of 20% redemption fine on
the Customs value of vehicle, vide impugned judgment dated 8th October 2021. Whereafter, the instant Custom References have been filed.
(xviii). Facts narrated in the Customs Reference No. 19 of 2022 are that on 15th December 2020 the staff of Customs Mobile Squad, Khukhera on receipt of credible information left for patrolling on RCD Highway area at about 01:00 p.m. a Hino Truck bearing Registration No. TKJ-594 coming from Uthal towards Karchi was signaled, but the driver instead of stopping the
vehicle accelerated its speed towars Karachi side, however, they found the vehicle in question parked at RCD Highway Adam Khand near Winder City. The, the search whereof was resulted into recovery of 572 Packets of J.M. Gutka Indian origin. The driver of the truck fled away from the scene. The recovered J.M. Gutka packets alongwith above -said vehicle have been seized
under Section 3(1) of Imports and Exports (Control) Act, 1950, Section 2(s) & 16 of the Customs Act, 1969, read with SRO.566(I)2005 dated 6th June 2005 and SRO. 499(I)/2009 dated 13th September 2009, punishable under clauses (8) & (89) of Section 156(1) and 157(2) of the Customs Act, 1969. Subsequently, the Additional Collector of Customs, Customs House, Gaddani, vide order dated 9th March 2021 confiscated outright the recovered 572 Packets of
J.M. Gutka while Hino Truck bearing Registration No. TKJ -594 was ordered to be released on
payment of 20% redemption fine on the Customs value of vehicle and penalty of Rs. 100,000/ -
was also imposed upon the vehicle owner. Being aggrieved, the appellant/Customs Authorities
filed appeal before the learned Appellate Tribunal; whereby the appeal was dismissed and the order dated 9th March 2021 passed by Additional Collector was upheld and the Hino Oil Tanker bearing Registration No. TKJ -594 was directed to be released subject payment of 20%
redemption fine on the Customs value of vehicle, vide impugned judgment dated 7th October
2021. Whereafter, the instant Custom References have been filed.
3. We have heard the learned counsel for the parties and perused the record minutely, which reveals that in all above cases the order in original passed by the Additional Collector (adjudication) of Customs and the learned Appellate Tribunal are pertaining to the release of vehicles on payment of 20% redemption fine of the customs value of vehicles and also imposed different penalties. It is settled law that only those questions can be raised before the High Court, which are questions of law and arising from the order of Tribunal, on which no findings given by the Tribunal, but in the cases in hand its appeared that from the perusal of judgments/orders passed by the Additional Collector (adjudication) Customs and the learned Appellate Tribunal, all such questions of law has been discussed in detail under the prevailing law with regard to confiscation and release of vehicles under of clause (8) & (89) of Section 156(1) of the Customs Act, 1969 read with Section 157(2) of ibid read with SRO. 499(I)/2009 dated 16th June 2009 and SRO.566(I)2005 dated 6th June 2005.
4. After thorough deliberation of record and appreciation of law, the cases have rightly been
decided by the forums below as the seizing agency has failed to bring on record any iota of evidence to the effect that vehicles are hit by the class (b) of the preamble of SRO.499(I)/2009 dated 13th June 2009.
5. Besides, we have further observed that whatsoever been committed by the drivers no evidence
came on record to connect the
sowners of the vehicles with the act of drivers or the owners were in league with drivers for
transportation of smuggled goods. While it has been remained consistent view of the superior Courts that the confiscation of common carrier on the charge of transporting the smuggled goods is not tenable unless a direct role of transporter is alleged and proved. While in the cases in hand there is no iota evidence proving allegations attributed by the prosecution against the vehicle owners. Thus, being sole source of income of the respondents, the vehicles cannot be confiscated in favour of State outright and the learned Appellate tribunal cannot has rightly directed for release of vehicles in favour of the respondents in accordance with law by imposing payment of 20% redemption and different penalties. Even otherwise, the cases of prosecution do not fall within the purview of class (b) of the preamble of SRO.499(I)/2009 dated 13th June 2009.
6. In view of the above discussion, it has become crystal clear that the applicant has failed to
establish that the respondents/owners are in any manner involved in the smuggling of goods and
the owners were aware or in the knowledge of acts being done by the Drivers or Cleaners, hence
the appellate authority has rightly appreciated such facts in its true sense and perspective through
impugned judgments and orders, which in our view are not suffering from any legal defect. The
learned counsel for petitioners has failed to point out any illegality or irregularity in the
impugned judgments & orders to warrant interference by this Court.
For the above reasons, the custom references being devoid of merits are hereby dismissed. The
copy of this judgment is sent to Appellate Tribunal pursuant to Section 196 (5) of the Customs Act, 1969.
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