The Supreme Court has ruled that any legally registered vehicle found transporting smuggled or non-duty-paid goods cannot be released upon payment of a fine, as the Federal Board of Revenue’s SRO 499(I)/2009 and its subsequent amendments have abolished this discretion.
The court overturned the decisions of the Peshawar High Court and the Customs Appellate Tribunal, restoring the complete confiscation of the vehicle and goods.
According to the detailed judgment, once the FBR invokes its authority, customs officers and appellate forums no longer possess the power to allow release against a redemption fine.