SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL).---This appeal has been filed by Naeem Gul son of Rehman Gul (herein after called appellant) against the Order-in-Original No.119 of 2018, dated 05.10.2018 passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, - Peshawar, whereby the learned Additional Collector of Customs (Adjudication) seized goods (Mobile Phones) were outrightly confiscated and the vehicle seized was released on 20% redemption fine.
2. Brief facts of the case as per prosecution story are that, on 27.09.2018 at about 09:15 P.M, the Customs staff of Anti-Smuggling Division (North), Peshawar stopped a Suzuki Swift bearing Registration No.CS-891, for necessary checking at G.T Road, Peshawar. Search of vehicle led to the recovery of foreign origin mobile phones different brand and models (detail as per Recovery Memo. No.195/2018, dated 27.09.2018). On demand the occupants/driver of the vehicle namely driver Naeem Gul son of Reham Gul failed to .produce legal/import documents of the goods, so recovered. Therefore, the Customs staff seized the same under the provisions of the Section 168 of the Customs Act, 1969 for violation of Sections 2(s), 16 of the Customs Act ibid read with Section 3(1) of the Import and Exports (Control) Act, 1950 punishable under Section 156(1), (8) and
(89) of the Customs Act, 1969 read with Section 3(3) of Imports and Exports (Control) Act, 1950. The vehicle used for transportation of the aforesaid goods was also seized under Section 157 of the Customs Act.
3. Subsequently, after completion of the requisite formalities, the matter was placed before the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar, who vide Order-in- Original No.119 of 2018, dated 05.10.2018, outrightly confiscated the seized goods (Mobile Phones), while the vehicle used in the transportation of the aforementioned goods, redeemed to its rightful owner on payment of fine @ 20% of its customs value of the vehicle. Hence the instant appeal to this Tribunal.
4. I heard Ms. Saima Haider Tareen and Ms. Nighat Ghani learned Advocates for the appellant-as well as Mr. Alhaj Gul, Superintendent / Departmental Representative for the respondents and perused the record of the case with their-able assistance.
5. In this case, on 27.09.2018, the Customs staff intercepted a Suzuki Swift bearing Registration No.CS-891 at G.T Road, Peshawar and recovered foreign origin mobile phones different brand and models (detail as per Recovery Memo. No.195/2018, dated 27.09.2018). Counsel for the appellant produced an SRO.1455(I, dated 29.11.2018, wherein the Federal Board of Revenue (FBR) is pleased to direct that, mobile devices with {SIM or NEI} functionality brought into Pakistan in violation of the provisions of Clause (s) of Section 2 of the C Customs Act, 1969, which have been seized or voluntarily presented to Customs authorities on or before the 31.12.2018 shall be allowed release on payment of applicable duty and taxes payable thereon with imposition of zero fine.
The Notification/SRO is reproduced as under:- SRO. 455(I)/2018, dated 29.11.2018:- In exercise of the powers conferred by Section 181 of the Customs Act, 1969 (IV of 1969) and notwithstanding anything contained in clause (a) of Notification No. S.R.O.499(1)/2009, dated the 13th June, 2009, the Federal Board of Revenue is pleased to direct that Mobile devices [with SIM or IMEI functionality] brought into Pakistan and seized or voluntarily presented to Customs authorities till December 31, 2018 shall be allowed release on payment of applicable duty and taxes with imposition of zero fine.
6. In view of the above, I allow this appeal, the order dated 05.10.2018 of the learned Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar is set aside. The respondents are directed to release the Mobile Phones in accordance with the SRO stated above. This appeal stands disposed of accordingly.