Law: Customs Act, 1969

Section: 2(a),2(s),156(2),157(2),178,196

Customs Act (IV of 1969)----Ss. 2(s), 156(2), 157(2) 196--SRO No. 499(I)/2009, dated 13-06-2009--Smuggling of goods--Confiscation of vehicle--Respondent was alleged to have smuggled goods and his vehicles were also found to be used in violation of Ss.2(a), 156(2), 157(2) 178 of Customs Act, 1969, therefore, vehicles were confiscated by authorities--Validity--Offence was governed by SRO No. 499(I)/2009, dated 13-06-2009, issued under S.181 of Customs Act, 1969, and it provided that no option would be given to pay fine in lieu of confiscation in respect of goods or class of goods mentioned therein-- Lawfully registered vehicle/conveyance, having packages and containers inside, found carrying smuggled goods, in false cavities or exclusively or wholly for transportation of offended goods under S.2(s) of Customs Act, 1969, had become subject matter of such offence-- Vehicle or conveyance used exclusively or wholly for transportation of offended goods could not be distinguished from the one having packages and containers inside as such conveyance having packages and containers were inclusive of such definition of vehicle / conveyance--High Court answered the question in affirmative in favour of authorities and against the respondent--Reference was allowed accordingly. JUDGMENT: MUHAMMAD SHAFI SIDDIQUI, JUSTICE:---.--- Instant petition along with three Special Custom Reference Applications have been argued by Mr. Khalid Rajpar, Advocate and so also Ms. Dil Khurram Shaheen Advocate appearing for the respective parties on the ground that these involve common owner of vehicles and have an identical questions based on somewhat similar facts disclosing a modus operandi of the petitioner (which is respondent No.3 in References). C.P. No. D-4188 of 2020 2. This petition pertains to release of vehicles owned by petitioner Messrs Panjgour Goods Transport Co. (who is also contesting respondent in the three Special Customs Reference Applications), which are also subject matter of three SCRAs. SCRA No. 469 of 2017 3. This Reference involves smuggling of Bitumen (Dammar) along with oil of Iranian origin. A Hino Oil Tanker bearing registration No.TLG-281 was being used for…

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