Law: Customs Act, 1969

Section: 2(s),168

(a) Customs Act (IV of 1969)----Ss.168 ,  2(s)--Seizure of things liable to confiscation--Smuggling--Scope--Vehicle of respondent was intercepted on the suspicion of being smuggled/non-duty paid--Respondent presented registration documents of another vehicle instead of the vehicle in question, hence, the vehicle was detained for verification and the petitioner was directed to furnish the pertinent import documentation, a task he failed to accomplish--Forensic report of the vehicle revealed that the chassis number on the vehicle was fake as the chassis sheet was welded and replaced at the site of original chassis number-- Department confiscated the vehicle, however, the Appellate Tribunal ordered for its release--Validity--Respondent had not challenged the Forensic Report in the adjudication proceedings--Appellate Tribunal had denigrated the report by observing that it failed to identify the particulars, ostensibly implying the original chassis particulars, which had been concealed/replaced--Such callous disregard for primary evidence could not be sustained by the High Court--Documents produced by the respondent were contradictory inter se and were never produced in the original proceedings--Reference application was allowed and the constitutional petition filed by respondent for release  of vehicle was dismissed. Government of Khyber Pakhtunkhwa and others v. Sarfaraz Khan and another (Civil Petition N0.8OO-P of 2019); Ch. Maqbool Ahmed v. Customs, Federal Excise and Sales Tax Appellate Tribunal and others 2009 PTD 77; Noor Muhammad v. Customs Appellate Tribunal and others 2020 SCMR 246; Abdul Razzak v. DG II and others 2016 PTD 1861; AC Central Excise v. Qazi Ziauddin PLD 1962 SC 440; Sikander A Karim v. The State 1995 SCMR 387; Muhammad Gul v. Member Judicial Customs Appellate Tribunal and others 2013 PTD 765; Kamran Industries v. Collector Customs and others PLD 1996 Kar. 68 ref. (b) Customs Act (IV of 1969)----Ss.2(s) ,  168--Smuggling--Seizure of things liable to confiscation--Scope--Mere reliance on registration of a vehicle, unsubstantiated by the record, cannot absolve a subsequent purchaser from liability. (c) Customs Act (IV of…

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