Law: Customs Act, 1969

Section: 16,16A,19,168

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)--Ss. 168, 16 & 19--SRO No. 1240(I)/2005 dated 16-12-2005--SRO No. 576(I)/2006 dated 5-6-2006-Seizu of goods liable to confiscation-Power to prohibit or restrict importation or exportation of goods-General power to exempt from customs-duty-Scope- Intelligence and Special Checking Squad seized a truck from subsequent purchaser under S. 168, Customs Act, 1969 for violation of Ss. 16A & 19 of Customs Act, 1969--Validity--Construction company had imported specialized vehicle and had availed exemption for so much of duty/taxes as specified under SRO dated 12-2-2005--SRO No. 576(I)/2006 dated 5-6-2006 restrained the importer from selling, transferring or otherwise disposing of the vehicle in Pakistan without prior permission of the customs authorities or the Federal Board of Revenue (FBR) and without payment of duty and taxes leviable thereon at the time of import--SRO 1240(I)/2005 imposed restriction on the construction company that in case of sale of vehicle it shall take advance permission from the Collector for intended sale-Said notifications had imposed no liability on the purchaser- Liability, according to law, was of the importer/seller and the customs authorities failed to issue show cause notice to the importer--Show-cause notice issued to the subsequent purchaser after 12 years, that too under Ss. 16 & 19 of Customs Act, 1969, had no relevance with the case-Show-cause notice was issued beyond 10 years of limitation-Appeal, being without any substance, was dismissed. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL):---.--- This appeal has been filed by the Collector of Customs, M.C.C., Peshawar (herein after called as the appellant) against the Order-in-Original No. 1047-48 of 2017, dated 24.10.2017, passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar, whereby he released the vehicle against the payment of differential amount of duties and taxes plus redemption fine @ 30% of the appraised value of the vehicle. 2. Briefly stated facts of the case are that Messrs Hasnain Construction Company 103-C, Jinnah Town, Quetta…

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