Law: Customs Act, 1969

Section: 2(s),16,17,156(1)(8),156(89),168,194A

Customs Act (IV of 1969)--- ----Ss. 2(s), 16, 17, 156(1)(8)(89), 168 & 194-A---"Smuggling"---Detaining and seizing vehicle brought into the country through unauthorized route without payment of duty and taxes---Non duty paid car without registration number, was intercepted by Customs Staff---Driver of said car failed to furnish any import document/proof of lawful possession of car---Car was detained under S.17 of the Customs Act, 1969---Car in question was established to have been brought into the country through unauthorized route without payment of duty/taxes and thus was "smuggled" one---Said car was seized under Ss.168 of the Customs Act, 1969 for violation of Ss.2(s) & 16 of the Customs Act, 1969 punishable under S.156(1)(8)(89) of the Customs Act, 1969---Additional Collector of Customs (Adjudication) had ordered the outright confiscation of the car---Validity---Appellant contended that car had been purchased by him in open auction from the Ordnance Depot---Record had revealed that car was purchased by the appellant in open auction conducted by the Ordnance Depot being a successful bidder against the payment of Rs.6,49,000 inclusive of 18% General Sales Tax and 10% income tax; but no customs duty/taxes were charged by the Seller Depot---Release of the car against payment of customs duty and taxes would be more beneficial to the Government Exchequer---Car in question was ordered to be released with the direction to the buyer to deposit the customs duty/taxes leviable on the car---Impugned order-in-original passed by adjudicating authority, was set aside. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD SHAHBBIR GUJJAR, MEMBER JUDICIAL:---.--- This appeal filed by Laiq son of Musa Khan etc. (Appellants herein) is against the Order-in-Original No. 532/2016 dated 24.05.2016 passed by the Additional Collector (Adjudications) Customs, MCC, Peshawar. 2. Brief facts of the case are that the Customs Mobile Squad Nowshera, in pursuance of an information provided by the Assistant Collector Customs Anti-Smuggling Division Peshawar to the effect that a non duty paid Toyota Estate Car bearing registration No. Nil Model 1992 is plying at Hakeem Abad Nowshera. A reading…

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