Law: Customs Act, 1969

Section: 156,156(1),157,157(2),196

Customs Act (IV of 1969)--- ----Ss. 196, 156 & 157---Procedure of Customs Appellate Tribunal---Confiscation of goods---Confiscation of vehicle involved in smuggling of goods---Jurisdiction of High Court under S. 196 of the Customs Act, 1969---Nature---Question of law---Scope---Question before the High Court was whether Customs Appellate Tribunal did not exercise jurisdiction vested in it properly by not giving its findings on issue which was raised in show-cause notice to the person whose vehicle was confiscated---Held, that customs Appellate Tribunal in the impugned order, had not decided the issue of whether vehicle confiscated was involved "wholly and exclusively" for transportation of smuggled goods, which was a finding to be reached after determining facts of the case---Customs Appellate Tribunal, being the last fact-finding forum, had to exercise its jurisdiction diligently to decide an issue on basis off acts arrived before it after discussing the record related to the matter---Failure of Customs Appellate Tribunal, in the present case, to exercise its jurisdiction would be tantamount to a question of law---High Court remanded matter to Customs Appellate Tribunal for deciding the matter afresh---Reference was answered, accordingly. Commissioner of Income Tax, Companies Zone-II, Karachi v. Messrs Sindh Engineering (Pvt.) Ltd., Karachi 2002 SCMR 527 = 2002 PTD 419 rel. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- Through this Customs Reference filed under Section 196 of the Customs Act, 1969 ("Act"), the petitioner has called in question judgment/order dated 01.10.2018 passed by the Customs Appellate Tribunal Bench-I, Lahore, ("Appellate Tribunal") whereby the appeal filed by the petitioner was dismissed. 2. The allegation against the petitioner is that on 08.08.2017 Hino Truck bearing Registration No.TAB, 112/Lasbella, loaded with smuggled/non duty paid miscellaneous goods concealed under iron/steel scrap, was intercepted by the Seizing Agency while destined for Lahore from Quetta under the garb of builty issued by M/s. Sitara-al-Masood Khan Goods Transport Company, Quetta reflecting full load iron scrap and GD showing import of iron and…

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