Law: Customs Act, 1969

Section: 171

Customs Act (IV of 1969)--S.171---Constitution of Pakistan, Art. 185(3)---Smuggled vehicle---Proof---Authorities detained vehicle of respondent on the plea of it being smuggled one---High Court in exercise of constitutional jurisdiction set aside the detention order---Validity---Vehicle in question was imported by Consulate of a foreign country and the same was subsequently sold to a company in Pakistan---Permission of sale of the vehicle was accorded by Government of Pakistan and in pursuance thereof, a sale certificate was also issued by the Consulate in favour of purchaser company---Customs authorities also issued "No Objection Certificate" for sale of vehicle in question and purchaser company deposited in year, 1998, all taxes etc. with Excise and Taxation department---Purchaser company sold the vehicle which having changed different names finally came to the lot of respondent, who got it transferred in his name---In the "No Objection Certificate" issued by Customs authorities, it was stated that the vehicle in question was used in Pakistan for over five years as such no customs duty, sales tax and other surcharge were leviable in respect thereof---Supreme Court declined to interfere in the passed by High Court---Leave to appeal was refused. JUDGMENT GHULAM RABBANI, J.---Petitioner seeks leave to appeal against the judgment dated 13-10-2010 whereby Constitutional Petition bearing No.D-2280 of 2010 filed by respondent Muhammad Jamal Rizvi was allowed and the order of adjudicating authority was set aside. 2. Relevant facts are that on 6-4-2010 the Senior Intelligence Officer, respondent No.2 herein, detained 1992 model vehicle Mitsubishi Pajero 2500CC bearing Registration No. BB-7271 (Original No.CC-21-50), Chasis No.440NJ00552, Engine No.EDEC-2271, inter alia, on the ground that it was a smuggled vehicle. Original documents of respondent No.8 Mudassir were also taken into possession, whereafter a notice under section 171 of Customs Act was issued to the respondent No.8. The Customs officials, thereafter removed the original Number Plates and affixed the official Number Plates bearing No. GP 8695 and started using the said vehicle unauthorisedly and…

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