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Seizure of things liable to confiscation---Treatment of goods brought in commercial quantity---Option to pay fine in lieu of confiscated goods---Scope---Bus entered into Pakistan was found loaded with foreign origin goods in commercial quantities while the number of pilgrims in the bus were not more than five---Validity---Recovered goods were in commercial quantity, therefore, R.17 of Customs Baggage Rules, 2016, was applicable to the case---Goods recovered could only be released on payment of the duty and taxes subject to redemption fine at the rate of 30% in terms of SRO No. 574(I)/2005, dated: 06-06-2005 and thereafter, at the rate of 20% in terms of SRO No.499(I)/2009, dated 13-06-2009---Customs Appellate Tribunal was not justified to remit the entire amount of fine and penalty as SRO ...
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