Law: Customs Act, 1969

Section: 169(4),201,169

Customs Act (IV of 1969)--- ----Ss.169 & 201---Constitution of Pakistan, Art.199---Constitutional petition---Auction of seized/confiscated vehicle, during pendency of appeal---Auction/sale proceeds, payment to owner of vehicle---Scope---Deduction of certain amount from such sale proceeds---Scope---Petitioner's vehicle was seized by the Customs Officials, thereafter issuing show-cause notice the same vehicle was confiscated---Petitioner preferred appeal before Collector of Customs (Appeals) who ordered for the release of vehicle on payment of redemption fine---During pendency of appeal, the Customs authorities auctioned/seized vehicle for a sum of Rupees 15,70,000---On application of petitioner, the Customs authorities refunded only a sum of Rupees 7,61,749---Contention of the petitioner was that Customs authorities could not deduct a substantial amount from sale proceeds and as such Customs authorities be directed to refund entire sale proceeds to the petitioner/owner of vehicle after deduction only auctioneer charges---Validity---Appellate authority had ordered the release of seized vehicle in favour of the petitioner against payment of redemption fine and re-export of the same vehicle to Afghanistan---Customs authorities had not challenged the appellate order before higher forum and the same had become final---Customs authorities were well within their legal right to put the seized/confiscated vehicle to auction even during the pendency of appeal---Sale proceeds of auction during pendency of appeal had to be kept deposited and could not be appropriated by Customs authorities by way of taxes, etc., considering themselves to be the final arbiter in the matter---Petitioner was entitled for sale proceeds of vehicle after the deduction of the amount of redemption fine only---Constitutional petition was allowed accordingly. JUDGMENT QAISER RASHID KHAN, J.---Through the petition in hand, the petitioner prays that the impugned refund order C.No.02/PR-E/Veh/ 03/2010/2091 dated 22-9-2010 deducting Rs.808,251 out of the total sale proceeds of Rs.1,570,000 be declared void ab initio and the department be directed to pay the remaining amount of auction proceeds to the…

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