Law: Customs Act, 1969

Section: 19

Law: Criminal Procedure Code (V of 1898)

Section: 561-A

Customs Act (IV of 1969)--- ----S. 19---Government of Khyber Pakhtunkhwa Home and Tribal Affairs Department Circular No.SO(AR)/HD/1-8/NCP/2014/KC, dated 3-10-2014---Non-customs paid vehicle---Release of such vehicle on Superdari---Petitioners were owners of vehicles which were brought into Pakistan without payment of customs duty and the same were seized by authorities---Validity---Notification regarding exemption of any goods imported into Pakistan could only be issued by the Federal Government; there were certain other provisions of Customs Act, 1969, which had empowered Central Board of Revenue also to issue certain notifications in matters pertaining to delegated legislation and exemptions while scope and extent thereof under S.19 of Customs Act, 1969, were exclusively within the competence of Federal Government---Vehicles in question were neither brought into settled area in accordance with the provisions contained in Customs Act, 1969, nor customs duty nor any duties and taxes leviable thereon were paid by its importers---Neither High Court nor Sessions Judges or Judicial Magistrates had power to release such vehicles on Superdari---Such vehicles were subject to departmental adjudication as envisaged under Customs Act, 1969---Constitutional petition was dismissed in circumstances. Criminal Petitions Nos. 802 of 2015 and 22 of 2016 rel. THIS JUDGMENT DELIVERED BY: SHAKEEL AHMAD, JUSTICE:---.--- Through this single judgment, we propose to decide the following petitions:- 1. W.P. No. 634 -B/2016. (Butto Khan and others v. Inspector General of Police Khyber Pakhtunkhwa Peshawar and others). 2. C.O. C. No.487-B/2016. (Butto Khan and others v. Inspector General of Police Khyber Pakhtunkhwa Peshawar and others). 3. W.P. No. 411-B/2015. (Taufiq Ahmad v. Government of Khyber Pakhtunkhwa and others). 4. W.P. No. 470 -B/2016 (Abeedullah v. Political Agent, North Waziristan Agency and others). 5. C.O.C. No. 508-B/2016. (Abeedullah v. Muhammad Anwar Khan and another). 6. W.P. No.473 -B/2016 (Allah Jan v. Govt. of Khyber Pakhtunkhwa and others). 7. W.P. No.475 -B/2016 (Mir Afzal Khan v. Govt. of Khyber Pakhtunkhwa and others). 8. W.P. No.583-B/2016 (Malik Faridullah…

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