Law: Customs Act, 1969

Section: 2(s),187,196

Law: Qanun-e-Shahadat (10 of 1984)

Section: 121

Law: Constitution of Pakistan, 1973

Section: 117,119

Customs Act (IV of 1969)- -Ss. 2(s), 187 & 196-Reference-Smuggled goods-Proof-High Speed Diesel recovered from respondent was alleged to be smuggled from foreign country but Customs Appellate Tribunal set aside order- in-original-Validity-Receipt of Goods Transfer Note produced by respondent to adjudication authority was duly verified from Petroleum Company and the same was found to be genuine, whereas oil and trucks were intercepted within the local city limits-High Court declined to interfere in order passed by Customs Appellate Tribunal as there was no error or illegality in the same-Authorities did not raise any question of law, arising from order passed by Customs Appellate Tribunal, which was based on findings of fact and there was no misreading or non-reading of evidence-Reference was dismissed in circumstances. Deputy Collector of Customs and Sales Tax and Central Excise (Adjudication) Quetta at Hyderabad v. Nak Muhammad and others Civil Appeal No. 1585 of 2006; Central Board of Revenue and others v. Messrs Al-Hajj Enterprises and another Civil Petition No.869 of 2006; Collector Customs Sales Tax and Central; Excise Qeutta v. Naimatullah 2003 PTD 2118; PLD 1970 SC 282; 1956 Cal. 553 and Collector of Customs, Customs House Peshawar and others v. Zarshad and others 2006 SCMR 973 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- 1. Urgent application is granted. 2. Deferred for the time being. 3. Exemption application is granted subject to all just exceptions. 4 & 5. Through instant reference, following questions have been proposed, which according to learned counsel for the applicant, are questions of law, arising from impugned order passed by the Customs Appellate Tribunal. a) Whether the learned Customs Appellate Tribunal Bench-I has misinterpreted the spirit of section 2(s) of the Customs Act, 1969 and sub ordinate legislation made there under, wherein smuggled notified goods falling under clause (s) of section 2 of the Customs Act, 1969 and the vehicle used for transportation and carrying of smuggled notified goods with clause (b) of S.R.O. 499(l)/2009 dated 13.06.2009, is also legally liable to out right confiscation? b) Whether…

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