GOVERNMENT OF PAKISTAN

MODEL CUSTOMS COLLECTORATE, HYDERABAD

OFFICE OF THE ASSISTANT COLLECTOR
CUSTOMS (PREVENTIVE), SUKKUR
Main Shikarpur Road, Near Sabzi Mandi, Sukkur

C.No.12-Cus/Seiz/DM:CP/2022-23/ Dated:24.10.2022.
SEIZURE REPORT
S.#. HEADING DETAILS

1. Case No. and date 12-Cus/Seiz/DM:CP/2022-23/ 24.10.2022.

2. Date, time and place of detention -------
3. Date, time and place of seizure 24.10.2022.
4. FIR No. and date (if applicable) N/A
5. (i) Names, addresses and CNICs of the Unknown.
offenders
(ii) Role of offenders

6. (i) Description and quantity of the seized DESCRIPTION OF GOODS C&F VALUE
goods

1. Simple Body Spray Rs.288000/-

Quantity: 288 pieces
(each of 200 ML)
Mfg: 04.2019 Exp: 04.2023

2. YALANA Body Spray Rs.288000 /-

Quantity: 288 pieces
(each of 200 ML)
Mfg: 2016 Exp: 2021

3. Maroof Brand Color Concealer Rs.142500 /-

Quantiy: 285 pieces each of 12 gm
Mfg: 06/2019 Exp: 06/2022

4. Qianyu Brand Eye Shed Rs.84000/-

Quantiy: 168 pieces each of 7.5 gm
Mfg: 10/2012 Exp: 10/2015

5. Shaping Facial Features Eyeliner Rs.96000 /-

Quantiy: 192 pieces (each of 03 gm)

6. Glazzi Brand Lipstick Rs.96000 /-

Quantiy: 192 pieces each of 6.5 gm
Mfg: 08/2016 Exp: 08/2021

Total Value of Cosmetics Rs.994500/-

20%Custom Duty Rs: 198900/
07%ACD Rs: 69615/ -
17% ST Rs: 45647/-
03%AST Rs: 9425/-
09% Income Tax Rs: 118627/-
Total Rs. 442214/-
7. Speedy Motor Oil Rs.38400/-
(Made in Iran)
Quantity 03 Jar each of
04 Liters= 12 Liters and 01 Jar each of 20 Liters
Total=32 Liters

20%Custom Duty Rs: 7680/

07%ACD Rs: 3225/-
17% ST Rs: 8381/-
03%AST Rs: 1152/-
09% Income Tax Rs:5322 /
Total Rs. 25760/-

8. Tyres Diff: Brand Rs. 888000/-

Made in China
Size.195/R-20 Quantity: 74 Nos.

16 % Customs Duty Rs. 142080/-

02% ACD Rs. 17760/-
17 % Sales Tax Rs. 178132/-
03% AST Rs. 26640/-
09 % Income Tax Rs. 112735/-
Total Duty Taxes Tyres Rs. 477347/-

9. Tyres Diff: Brand Rs. 864000/-

Made in China
Size.205/R14 Quantity: 72 Nos.

16 % Customs Duty Rs. 138240/-

02% ACD Rs.20045/-
17 % Sales Tax Rs. 173788/-
03% AST Rs. 35882/-
09 % Income Tax Rs. 110876/-
Total Duty Taxes Tyres Rs. 478836/-

10. Tyres Diff: Brand Rs.200000/-

Made in China
Size.11.00 R-20 Quantity: 04 Nos.

16 % Customs Duty Rs. 32000/-

02% ACD Rs. 4640/-
17 % Sales Tax Rs. 40228/-
03% AST Rs. 8306/-
09 % Income Tax Rs. 25666/-
Total Duty Taxes Tyres Rs. 110840/-

Total Tyres 150 Nos.

Total Value of Tyres Rs. /-
 (ii) Registration No., Model, Engine, N/A
Chassis & FSL of vehicle carrying seized
goods. N/A
(iii) Description and Quantity of non-
offending goods
7. (i) CIF Value of the seized goods. (i) Rs.2984900/-

(ii) Value of seized vehicle under

section 157(2) of Customs Act, (ii) N/A
1969.
8. Duty / Taxes involved. Rs. 1092783/-
Law contravened Section 2(s) 16 of Customs Act, 1969 read with SRO 566(1)/2005
9. dated 6/6/2005, further read with Section 3(1), Import & Export of
Control Act, 1950, punishable under clause (89) of Section 156 (1) of
the Customs Act, 1969.
10. Code of the informer -----

11. Name and designation of the 1. .Mr Aijaz Ali Qazi Inspector Incharge.
detecting staff 2. Mr.Mumtaz Ali Maitlo, Inspector.
Class IV Staff

12. Name of SWH and DA No. and Customs State Ware House, Sukkur Lot No.316/2022 dated.
date 24.10.2022.

13. Remarks (if any) ---

14. BRIEF FACTS OF THE CASE.

Briefly, it is stated that in pursuance of strict instructions of Collector, Collectorate Customs, Hyderabad,

issued to the department and in view of the close coordination with other law enforcement agencies on 11.10.2022,

13.10.2022, the Assistant Collector Customs Sukkur intimated on telephone that staff of 51 Wing Shahbaz Rangers

Kashmore, has recovered foreign origin Smuggled, Cosmetics Motor Oil and Tyres form diff: Vehicles bearing

Registration No.TNIN-641, BSC-333, NAE-193, AE-0483 and LES-1785 bound from Quetta to diff: Cities The

Incharge Customs Check Post Dera More under the direction of the Assistant Collector Customs Sukkur organized a

team headed by Inspector Rashid Ali Soomro and Mumtaz Ali Maitlo who proceeded to Rangers office. The Customs

Inspector took over the possession of recovered goods shown at column.No.06 of the seizure report, after fulfillment of

the legal formalities and proper handing over and taking over of the recovered goods brought to the Customs Office

Sukkur, on 24.10.2022, and seized. Notice under Section 171 of Customs Act, 1969 was issued and a copy thereof was

pasted on the Notice Board of Customs Office, Sukkur under 215 (b) of Customs Act, 1969. The smuggled goods

detailed at Column No.06 of seizure report are seized under Section 168 of the Customs Act 1969, for violation of

provision of Customs Act, 1969, and the rules made there under as shown at Column No.09 of seizure report. The seized

goods are deposited in the State Ware House, Sukkur under Lot No.316/2022 dated: 24.10.2022.
 Submitted for information pleas.

(RASHID ALI SOMMRO)

INSPECTOR/SEIZING OFFICER
CUSTOMS CHECK POST DERA MORE
Copy submitted to:-
1. The Collector, Collectorate of Custom House, Hyderabad.
2. The Additional Collector, Collectorate, of Custom House, Hyderabad.
4. The Assistant Collector, Customs (Preventive), Sukkur.
5. The Superintendent, State Ware House, Sukkur.
6. The Principal Appraiser Dry Port Hyderabad for assessment.

(AIJAZ ALI QAZI)

INCHARGE
CUSTOMS CHECK POST DERA MORE

GOVERNMENT OF PAKISTAN
OFFICE OF THE ASSISTANT COLLECTOR
CUSTOMS (PREVENTIVE), SUKKUR
 Main Shikarpur Road, Near Sabzi Mandi, Sukkur

C.No.30-Cus/Seiz/JOB/CP/2022-23/ Dated. 27-10-

2022.

The Deputy Collector,

Collectorate of Customs (Adjudication)
Quetta @ HYDERABAD.

Subject: - PARAWISE COMMENTS ON COMMENTS OF THE ADVOCATE

SUBMITTED ON 17.10.2022 IN SEIZURE REPORT C.NO.30-CUS
/SEIZ/JOB/CP/20232-23/ AND C.NO.183-CUS/ADJ/COLL
DC/HYD/WHITE SPIRIT & VEHCILE/JOB-CP /2022.

In compliance with directions given to the departmental representative during the

course of hearing and your good office letter C.NO.183-Cus/Adj/Coll/DC/Hyd/White Spirit &

Vehicle/JOB-CP /2022/2737 dated. 11.10.2022 on the subject quoted above.

2. The required pareawise comments are as under:

i. The seizing officer intercepted the seized Light Aliphatic Hydroc Carbon Solvent

(Iranian Origin) having Quantity 49525 Kgs along-with vehicle on 20.09.2022 and

detained the same till 21.09.2022 for affording sufficient time to the claimant to

produce customs import document or other wise but he failed to produce import

related documents at the time of detention period. Further it is submitted that at the

time of interception driver of vehicle produced GD/ Machine No.QCSI-HC-805

Dated. 06.09.2022 irrelevant GD attached with Bilty No. 663 Dated 18.09.2022.

Hence after expiry of detention period the goods were seized alongwith vehicle in

accordance with provisions of the Customs Act, 1969 and the Rules made there

under. The advocate of claimant produced same GD/ Machine No. QCSI-HC-805

Dated. 06.09.2022, showing import of “LIGHT ALIPHATIC HYDRO CARBON

SOLVENT QUANTITY 32970 KGS” .On scrutiny of GD reveals that produced

GD showing Quantity of 32970 Kgs, whereas on physical checking/examination of

 seizing officer the said vehicle i-e (22 Wheeler Tanker was found capacity of

60000 Litters with much more load than shown in produced GD. Hence, the

vehicle was moved to M/s Saleem Thaheem Computerized Kanta @ Jacobabad to

get weight of Light Aliphatic Hydrocarbon Solvent as “49525 KGS” . Thus it

proved that produced documents do not tally / match and difffer in weight

approximately 16555 Kgs excess in loaded goods with the imported goods. The

irrelevant documents were used to evade governemnt duty and taxes to cause a

huge loss to government exchequer. In absence of proof of legal transaction

between the importer and the supplier of the goods, the photocopy of irrelevant

GD can not be considered as valid proof of instant goods.

. It is the responsibility of the claimant of goods to prove that the seized goods are

legally imported / purchased and the burden of proof lies on the shoulders of the

claimant under section 187 of the Customs Act, 1969, to prove its legal import. As

submitted above, the claimant has entirely failed to prove chain between the

purchaser and claimant.

ii. As submitted above in addition to the advocate of claimant(s) failed to produce

proof of customs duty / allied taxes and the genuineness of its bringing into the

country is not proved. All the legal formalities as required under provisions of law

have been fulfilled and it is the responsibility of claimant / appellant to prove the

legal chain between the person to whom the goods were impoted and delivered to

the present claimant(s).

PRAYER
 In light of the above facts it is prayed into your kind honor that for the sake

of natural justice and departments benefits the case may be decided on

merits.

ASSISTANT COLLECTOR
CUSTOMS (PREVENTIVE)
SUKKUR

GOVERNMENT OF PAKISTAN
OFFICE OF THE ASSISTANT COLLECTOR
CUSTOMS (PREVENTIVE), SUKKUR
Main Shikarpur Road, Near Sabzi Mandi, Sukkur

C.No.31-Cus/Seiz/JOB/CP/2022-23/ Dated. 27-10-

2022.

The Deputy Collector,

Collectorate of Customs (Adjudication)
Quetta @ HYDERABAD.

Subject: - PARAWISE COMMENTS ON COMMENTS OF THE ADVOCATE

SUBMITTED ON 17.10.2022 IN SEIZURE REPORT C.NO.31-CUS
/SEIZ/JOB/CP/20232-23/ AND C.NO.184-CUS/ADJ/COLL
DC/HYD/WHITE SPIRIT & VEHCILE/JOB-CP /2022.

In compliance with directions given to the departmental representative during the

course of hearing and your good office letter C.NO.184-Cus/Adj/Coll/DC/Hyd/White Spirit &

Vehicle/JOB-CP /2022/2738 dated. 11.10.2022 on the subject quoted above.

2. The required pareawise comments are as under:

i. The seizing officer intercepted the seized Light Aliphatic Hydroc Carbon Solvent

(Iranian Origin) having Quantity 49525 Kgs along-with vehicle on 20.09.2022 and
 detained the same till 21.09.2022 for affording sufficient time to the claimant to

produce customs import document or other wise but he failed to produce import

related documents at the time of detention period. Further it is submitted that at the

time of interception driver of vehicle produced GD/ Machine No.QCSI-HC-397

Dated. 11.08.2022 irrelevant GD attached with Bilty No. 467 Dated 17.08.2022.

Hence after expiry of detention period the goods were seized alongwith vehicle in

accordance with provisions of the Customs Act, 1969 and the Rules made there

under. The advocate of claimant produced same GD/ Machine No. QCSI-HC-397

Dated. 11.08.2022, showing import of “LIGHT ALIPHATIC HYDRO CARBON

SOLVENT QUANTITY 31020 KGS” .On scrutiny of GD reveals that produced

GD showing Quantity of 31020 Kgs, whereas on physical checking / examination

of seizing officer the said vehicle i-e (22 Wheeler Tanker was found capacity of

60000 Litters with much more load than shown in produced GD. Hence, the

vehicle was moved to M/s Saleem Thaheem Computerized Kanta @ Jacobabad to

get weight of Light Aliphatic Hydrocarbon Solvent as “45730 KGS” . Thus it

proved that produced documents do not tally / match and difffer in weight

approximately 14710 Kgs excess in loaded goods with the imported goods. The

irrelevant documents were used to evade governemnt duty and taxes to cause a

huge loss to government exchequer. In absence of proof of legal transaction

between the importer and the supplier of the goods, the photocopy of irrelevant

GD can not be considered as valid proof of instant goods.

. It is the responsibility of the claimant of goods to prove that the seized goods are

legally imported / purchased and the burden of proof lies on the shoulders of the

claimant under section 187 of the Customs Act, 1969, to prove its legal import. As
 submitted above, the claimant has entirely failed to prove chain between the

purchaser and claimant.

ii. As submitted above in addition to the advocate of claimant(s) failed to produce

proof of customs duty / allied taxes and the genuineness of its bringing into the

country is not proved. All the legal formalities as required under provisions of law

have been fulfilled and it is the responsibility of claimant / appellant to prove the

legal chain between the person to whom the goods were impoted and delivered to

the present claimant(s).

PRAYER

In light of the above facts it is prayed into your kind honor that for the sake

of natural justice and departments benefits the case may, be decided on

merits.

ASSISTANT COLLECTOR
CUSTOMS (PREVENTIVE)
SUKKUR