Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32, 156(1)(10-a)(14), 168 & 194-A---S.R.O. 358(I)/2002, dated 15-6-2002---S.R.O. 576(I)/2006, dated 5-6-2006---Seizure and confiscation of vehicle---Misdeclaration---Appeal---Deputy Collector of Customs Anti-Smuggling Division vide his order-in-original ordered outright confiscation of seized vehicle in favour of the State---Said order-in-original was upheld by Collector of Customs---Validity---At the time of seizure of the vehicle, appellants produced all the documents relating to its import and subsequent sale---Import of vehicle was as 'defence store' and there was no restriction on 'defence store' for the subsequent sales thereof---Vehicle was imported under notification No.S.R.O. 358(I)/2002 dated 15-6-2002 and it did not contain any conditionality---Subsequent S.R.O. 576(I)/2006 dated 5-6-2006, which was for the privileged organizations on which the sale permission was required, was totally irrelevant for the 'defence store'---Import and subsequent sale of vehicle in question was prior to the issuance of said subsequent notification---Vehicle in question which had been imported and sold as per law, was ordered to be released to the rightful owner. JUDGMENT KHALID NASIM, MEMBER (TECHNICAL):---This appeal has been filed by M/s. Automobile Corporation of Pakistan (Pvt.) Ltd., Karachi & two others (hereinafter called as the appellants) against the Order-in-Appeal No.250 of 2010, dated 6-4-2010, passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Peshawar. 2. Precisely, the stated facts of the case as recapitulated from the available record are that on 11-11-2008, the staff of Anti-Smuggling Unit, Nowshera stopped a Mercedes Benz Prime Mover, Model 2000, having Chassis No.WDB-9540322K311051 and Engine No.541-922-00-038044. The occupant of the vehicle namely Abdul Wali was asked to furnish documents proving legal import or lawful possession of the vehicle who furnished a photocopy of Gate Pass No.5486, dated 22-10-2008 issued by Auto Mobile Corporation (Pvt.) Ltd. He also furnished a photocopy of GD-1 No.5366, dated 4-11-2003 IGM-598/03, dated 31-10-2003, which revealed that Messrs Tools and Jigs…

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