Law: Sea Customs Act, 1878

Section: 183

(a) Sea Customs Act (VIII of 1878), S. 183 read with S. 168 -- ­Vehicles used for carrying contraband goods-Included in "goods" mentioned in S. 183-Option to pay fine in lieu of confiscation--To be given to owner of vehicle as well. Ibrahim Issa v. Collector of Customs Writ Petition No. 236 of 1959 (unreported) ref. Everett Orient Line Incorporated v. Jasjit Singh and others A I R 1959 Cal. 237 and Behnke v. Bede Shipping Co. Ltd. (1927) 1 K B 649 ref. (b) Imports and Exports (Control) Act (XXXIX of 1950), S. 3 (3)-Provisions of Act apply only to goods imported into or exported out of Pakistan-Cannot be extended to means of transport used for removal of such goods-Grant of option under S. 3 (3) discretionary only in respect of contraband goods and not in respect of vehicles used as means of conveyance for removal of such goods. (c) Division Bench-Decision of one Bench, whether to be followed by other Bench-Decision on question of fact-Not binding-Per incuriam decisions-Carry no binding effect. Where the question was "whether the decision given by one Division Bench of the High Court was binding on another Division Bench of the same Court and if so to what extent ?" Held, that in order to maintain judicial propriety (i) the decision of a Division Bench on a question of law should be followed by the other Bench. If they differ, the proper course to adopt would be to refer the question for the decision of a Full Bench; (ii) the decision of one Division Bench on a question of fact is not binding on the other Division Bench; (iii) if the decision of one Division Bench has not come to the notice of the other Bench and a different view is taken in the subsequent Division Bench case and when such two conflicting decisions are placed before the Bench, the proper procedure to follow in such a case would be, for the Bench hearing the case, to refer the matter to a Full Bench in view of the conflicting authorities without deciding the question itself. These principles, however, will not be applicable to per incuriam decisions which carry no binding effect. Bashir Ahmad etc. v. The State P L D 1960 Lah. 687 ; Jamal v. The State P L D 1960 Lah. 1192 ; R. B. Alvi v.…

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