Law: Customs Act, 1969

Section: 16

Customs Act (IV of 1969)--Ss. 2(s), 16, 168 & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Reference to High Court---Smuggling---Seizure and confiscation of vehicle---Petitioners/importers having failed to produce any proof with regard to legal import or lawful possession of vehicle in question, the vehicle was seized under S.168 of the Customs Act, 1969 for violation of S.2(s) and S.16 of the Customs Act, 1969 and S.3(1) of Imports and Exports (Control) Act, 1950---Additional Collector of customs having confiscated the seized vehicle, petitioners' appeal before Collector Customs (Appeals) was dismissed---Appeal of the petitioners before the Customs Appellate Tribunal also dismissed the appeal---Validity---Appellate Tribunal had done nothing against law as there was nothing in the impugned , which could show that finding handed down by the Appellate Tribunal was in derogation of any provision of the prevailing law---Petitioners, despite ample opportunity, could not produce anything in black and white to prove that vehicle in question was in their lawful possession---High Court which could interfere only on a question of law, could not come to the rescue of the petitioners---No question of law, had arisen in the reference which could be called for its answer by High Court, under S.196 of the Customs Act, 1969---Reference, being without substance, was dismissed, in circumstances. JUDGMENT MRS. IRSHAD QAISER, J.---The petitioners through the instant petition have questioned the order dated 24-12-2010 of the Customs Appellate Tribunal Peshawar Bench, whereby he dismissed the appeal of the petitioners and maintained the orders of the lower forums. 2. Brief facts of the case are that on specific information the staff of customs Anti-Smuggling Unit Mardan intercepted a non-duty paid Honda Accord Car bearing registration No, Mehman 81 Nowshera. Since on demand the petitioners were failed to produce any proof with regard to legal import or lawful possession of the said vehicle, the vehicle was seized under section 168 of the Customs Act, 1969 for violation of sections 2(s) and 16 of the Custom Act read with section 3(1) of the imports and…

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