Law: Customs Act, 1969

Section: 156(1),156(89),196

(a) Customs Act (IV of 1969)- --S. 156(1)(89)-S.R.O. No. 499(I)/2009 dated 13-06-2009-Smuggled goods, confiscation of-Importer had admitted smuggling of the goods as he had requested for their release against payment of duties and tax along with some suitable fine-Revenue department objected to the release of the goods as the same fell within the ambit of "smuggled goods'' hence, their release would be derogatory to S.R.O. No.499(I)/2009 dated 13th June, 2009-Order of adjudicating authority with regards to outright confiscation of the smuggled goods in terms of S. 156(1)(89) of the Customs Act, 1969 was upheld- Reference was disposed of accordingly. (b) Customs Act (IV of 1969)- -S. 156(1)(89)-S.R.O. No. 499(I)/2009 dated 13-06-2009- Confiscation of vehicle transporting smuggled goods-Legality- Trailer/transport vehicle (on which smuggled goods were being transported) could not be confiscated as a strict and necessary consequence, in absence of any evidence of involvement of the owner or driver thereof in the impugned offence-Outright confiscation of trailer, in the present case, tantamount to travesty of justice- High Court directed that the trailer should be released unconditionally to its lawful owner-Reference was disposed of accordingly. (c) Customs Act (IV of 1969)- -S. 196-Reference before High Court-Scope-While exercising jurisdiction in terms of S. 196 of the Customs Act, 1969 the Court was required to examine only question of law, which may arise from the order passed by Customs, Excise and Sales Tax Appellate Tribunal, whereas, the question of fact could not be examined under its reference jurisdiction. Messrs Pak Suzuki Motor Company Limited, Karachi v. Collector of Customs Appraisement Collectorate, Custom House, Karachi 2015 PTD 2600 ref. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.--- This is a Reference under Section 196 of the Customs Act, 1969 (the "Act"). 2. Following question of law is proposed for our opinion, which is asserted to have arisen out of judgment dated 22.11.2016 of the Customs Appellate Tribunal Bench-II, Lahore (the "Appellate Bench"): QUESTION OF LAW Whether the learned Tribunal acted in violation of its own orders…

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