Law: Customs Act, 1969

Section: 2(s),16,177

(a) Customs Act (IV of 1969)----Ss.2(s), 16, 177--Smuggling--Restriction on possession of goods in certain areas--Scope--Appellant assailed order-in-original passed by Collector of Customs (Adjudication) whereby his vehicle was confiscated for being smuggled--Contention of appellant was that he was a subsequent purchaser of vehicle from open market after verification of its legality--Validity--There was no indication that the appellant was involved in the act of smuggling--Nothing was available on record to show collusion between the appellant and the owner of smuggled goods--Vehicle was not intercepted in an area notified under S. 177 of the Customs Act, 1969--Vehicle in question was purchased by the appellant after due verification set forth under S. 25 of the Provincial Motor Vehicles Ordinance, 1965--Subject vehicle was more than 15 years old and the import record could not be obtained after lapse of period of more than 10 years--Department was directed to release the vehicle unconditionally to the appellant--Appeal was allowed. Collector of Customs Preventive Karachi v. Ghulam Muhammad 2008 PTD 525 and The Additional Director, Directorate General of Intelligence and Investigation-FBR, Regional Office, Karachi and others v. Imran and another 2021 PTD 1683 ref. (b) Customs Act (IV of 1969)----Ss. 157, 180--Extent of confiscation--Scope--Phrase “shall also be liable to confiscation” used in S. 157(2) of Customs Act, 1969, does not mean liable to confiscation automatically--Discretion given to the authority to confiscate the goods or vehicle must be exercised on sound judicial principles--If the words “liable to confiscation” give a discretion to the confiscating authority to deprive a person of his property, then this discretion must be exercised upon the principles of natural justice; that is to say, the person sought to be deprived of the property must be given notice to show cause and he must be provided adequate opportunity of putting forward his point of view and the same must receive due consideration. (c) Customs Act (IV of 1969)----S.17--Detention, seizure and confiscation of goods imported in violation of S.15 or S.16--Scope--No person should be…

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