Law: Customs Act, 1969

Section: 2

Customs Act (IV of 1969)--Ss. 2(s), 16, 157, 178 & 156(1)(8), (89)---Imports and Exports (Control) Act (XXXIX of 1950), Ss. 3(1) & 3(3)---Smuggling---Recovery of foreign origin scrap---Outright confiscation of such goods as owner of the goods failed to produce any proof with regard to legal import/lawful possession of goods so recovered; and released the vehicle against payment of 20% redemption fine of the customs value---Owner contended that goods were locally purchased from the market on payment of handsome consideration against proper purchase receipts; and examination/verification of scrap was conducted and a representative by the Chamber of Commerce was nominated and goods were examined, and given their opinion; and purchase receipts were neither verified by the seizing officer nor by the adjudicating officer without any reason---Validity---Goods were admittedly purchased from local market and this fact had duly been verified by the Commission constituted by the Appellate Tribunal at the request of the parties---Commission after verification of purchase receipts from the shopkeepers, had also recorded statements of the shopkeepers---Report as well as statements recorded by the commission revealed that the goods were purchased from the local market---If taken into consideration that the goods in question were of foreign origin then one could think that there were hundreds of shops/dealers of scrap in the vicinity, where lot of scrap of vehicles imported/locally manufactured, was available having a number of mechanics/workshops, conducting boring etc, by changing the old unserviceable parts and replacing same by new one---Large number of foreign origin vehicles were imported into Pakistan every year and when an item of these vehicles become out of order during its plying on roads as well as accidents/deterioration, then definitely these were replaced and as such the old/useless spare parts/accessories were sold to the shopkeepers/scrap dealers---Old scrap dealers after collecting a huge quantity of different items segregate the same and sell it to different consumers---Shopkeepers, from whom the scrap was purchased, had given their respective…

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