Law: Customs Act, 1969

Section: 2(s),16,157,168,180

Customs Act, 1969 (IV of 1969)-- ----Ss. 2(s), 16, 157, 168 & 180--Import & Export (Control) Act, (XXXIX of 1950), S. 3(1)--Foreign origin cloth was seized--Confiscation goods--Appeal to--Allowed--Released unconditionally--Custom reference--Dismissed--Issuance of show-cause notice--No opportunity to hearing--Imposition of penalty--Tribunal had set aside Order-in-Original on basis that no show-cause notice was served upon Respondent No. 3, nor any opportunity of hearing was afforded to petitioner before passing confiscation order, whereas inventory memo prepared on 24.03.2019 cites name of Respondent No. 3 as owner of vehicle--Case in hand relates to the confiscation of vehicle and admittedly no show-cause notice was issued to the owner of vehicle despite the disclosure of his name in the inventory memo, rather the show-cause notice was issued to the Respondent No. 1 and Respondent No. 2 (owner of the goods)--Penal action was taken against the owner of vehicle without complying with the requisite formalities envisaged under Section 180 of the Customs Act, 1969 and, due to non-adherence and compliance of a mandatory provision the High Court maintained the judgment of Customs Appellate Tribunal--We do not find any illegality or perversity in the impugned judgment passed by the learned High Court. JUDGMENT Muhammad Ali Mazhar, J.--This Civil Petition for leave to appeal is directed against the Judgment dated 17.05.2022 passed by the Peshawar High Court, Peshawar in Customs Reference No. 106-P/2019 whereby the Customs reference filed by the petitioner was dismissed. 2. The corpus of the litigation unveils that on 24.03.2019 the Customs Mobile Squad No. 1, Peshawar intercepted a vehicle bearing Registration No. LES-10-1544 close to the Motorway Toll Plaza, Peshawar which was driven by the Respondent No. 1, Muhammad Ismail. Upon searching the vehicle the Customs Mobile Squad found foreign origin cloth and called upon the driver/Respondent No. 1 to produce import documents in order to justify the lawful possession of the goods, which he failed to do. Consequently, the cloth was seized under Section 168 of the Customs Act, 1969 for violation of Sections 2(s) and…

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