Law: Customs Act, 1969

Section: 157,168,180

(a) Customs Act (IV of 1969)--- ----Ss. 157, 168 180--- Vehicle used in smuggling--- Vehicle, confiscation of---Legality---Non-issuance of show cause notice to the owner of the vehicle---Effect---Present case related 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 driver of the vehicle and owner of the smuggled 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---Principles of natural justice required that the delinquent should be afforded a fair opportunity to converge, give explanation and contest it before he was found guilty and condemned---Seized vehicle had rightly been released unconditionally by the Appellate Tribunal and the High Court---Petition for leave to appeal was dismissed and leave was refused. University of Dacca through Vice Chancellor and another v. Zakir Ahmed PLD 1965 SC 90 and Mrs. Anisa Rehman v. P.I.A.C. and another 1994 SCMR 2232 ref. (b) Administration of justice--- ----Audi alteram partem rule of---Show cause notice---Scope---Show cause notice is served by an authority under the relevant provisions of law in order to provide a reasonable opportunity to defend the allegations and to explain as to why any penal action should not be taken against him---In essence, it is a well-structured process to provide a fair chance to the accused to respond to the allegations and explain their position within the stipulated timeframe or, in other words, it provides a levelheaded course of action to ensure impartiality, justness and rectitude to the person in receipt of notice with an opportunity to explain why he is not guilty of any violation of law---Show cause must contain all the allegations categorically and unambiguously, including the legal provisions related to the transgression of law or default. 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…

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