Law: Customs Act, 1969

Section: 2(s) & 16

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Law: Code of Criminal Procedure (CrPC), 1898

Section: 517, 524

Customs Act (IV of 1969)--Ss. 2(s) & 16---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)--- Criminal Procedure Code (V of 1898), Ss. 517 & 524---Vehicle purchased in public auction held under Ss. 517 and 524, Cr.P.C., and issuance of auction certificate by District Officer (Revenue)---Seizure and confiscation of such vehicle by Customs authorities despite production of auction certificate by its purchaser on ground that same was not recorded as legally imported in Customs Data Bank of Imported vehicles---Order-in-original upheld by Appellate Authority was set aside by Tribunal while relying upon of Supreme Court delivered in CPSLA No. 4020-L of 2001 titled Province of Punjab v. Arshad Mahmood---High Court dismissed reference application filed by Revenue.Zahidullah v. Secretary Mines 2007 YLR 1920 ref.Province of Punjab v. Arshad Mahmood C.P.L.A. No.4020-L of 2001 rel.Ch. Muhammad Ashraf v. Deputy Superintendent Anti-Smuggling Squad PLD 1977 Lah. 300 not fol.JUDGMENT YAHYA AFRIDI, J.---Additional Director, Customs Intelligence and Investigation, F.B.R., Peshawar has challenged the order and judgment passed by the Customs, Federal Excise and Sales Tax Appellate Tribunal, Peshawar ("Tribunal") dated 7-12-2009 by invoking the jurisdiction of this court under section 196 of the Customs Act, 1969 ("Act"). 2. The present reference seeks this court to consider the impugned judgment of the Tribunal on the following questions or law:-- "(a) Whether the honourable Appellate Tribunal has rightly appreciated the facts and law applicable to the case? (b) Whether the sale of the vehicle u/s 524 Cr.P.C. means that the owner/buyer or the seller has no liability toward the customs duty and taxes? (c) Whether it was not the duty/responsibility of the seizing department to verify that customs duty and taxes have been paid or it is a non-duty paid vehicle? (d) Whether the sale in such like circumstances will not encourage the smugglers of vehicles to first seize their non-duty paid vehicle and then purchase it with out payment of duty and taxes? (e) Whether it was not the responsibility of the DOR or the purchaser to inspect the…

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