Law: Customs Act, 1969

Section: 156(1),179,180,181,185C

Customs Act (IV of 1969)--Ss. 156(1), 179, 180, 181 & 185-C---Auction of confiscated vehicle on basis of order of Special Judge (Customs and Taxation) passed during pendency of appeal filed against order-in-original before Appellate Tribunal---Validity---Such order of Special Judge was erroneous in law---High Court set aside impugned order while allowing appellant to seek release of confiscated vehicle from adjudicating authority or such Tribunal. Khuda-e-Nazar v. The State 1987 MLD 1536 rel. Government of Pakistan v. Mahmood Ahmed Qureshi and others 2002 SCMR 1527 ref. ORDER AQEEL AHMED ABBASI, J.---Being dissatisfied by the judgment dated 18-5-2012 passed by the learned Special Judge Customs and Taxation at Karachi in Case No. 106 of 2012 to the extent of property order whereby the learned Special Judge has ordered that the vehicle be also confiscated and auctioned in accordance with law, the appellant has filed instant appeal. 2. It is inter alia contended by the learned counsel for the appellant that the learned Customs Judge has erred in law by passing the impugned judgment with regard to confiscation and auction of the seized Oil Tanker i.e. vehicle bearing Registration No. TLG-555, as according to the learned counsel, such authority is not vested in the Customs Court. After having referred to the provisions of sections 179, 180, 181 and 185-C of the Customs Act, 1969, learned counsel has submitted that from bare perusal of the above mentioned provisions of law, confiscation and disposal of the confiscated goods falls within the domain of adjudicating authority, whereas, Customs Court has the jurisdiction to try the offences under Customs Act, against the accused persons nominated therein. In support of her contention, learned counsel for the appellant has placed reliance in the case of Government of Pakistan v. Mahmood Ahmed Qureshi and others reported as 2002 SCMR 1527 wherein, according to the learned counsel for the appellant, the Hon'ble Supreme Court has already decided the controversy and it has been held that the authority to confiscate and to dispose of the confiscated goods vests in the adjudicating authorities. 3. On the other hand,…

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