Case Details

Citation(s)
2000 SLG 606 2000 SLD 606 2000 PTCL 782
Appellate Tribunal Inland Revenue
Appeal No. 359/2000, decision dated: 4th October 2000
MR., JUSTICE (R) ABDUL MAJID TIWANA, CHAIRMAN MR. MOHAMMAD SULEMAN, MEMBER TECHNICAL
Mr. Muhammad Naeem Qazi. Mr. Maj. (R) Naik Muhammad Khan, Advocates. Mr. S.K.M. Kiani, Deputy Superintendent, Mr. Mehboob-ul-Arifeen Mr. Sh. Zafar, Inspectors. FIA

M/S. MUHAMMAD KASHIF

VS

THE COLLECTOR OF CUSTOMS, RAWALPINDI

Law: Customs Act, 1969

Section: 16

CUSTOMS ACT, 1969 (IV OF 1969)----Section 16----Where there are relevant documents supporting the claim about the genuineness of the vehicle and its local manufacture and the registration book is issued by the Motor Registration Authority, Lahore, provisions of section 3(1) of the Import and Export (Control) Act, 1950 read with section 16 of Customs Act, 1969 are not attracted and seizure of such vehicle is illegal.--See section 168 of the Customs Act, 1969. Section 168 ---- There was no justification for the Staff of Customs, Intelligence, to seize the bus manufactured by a well-known local manufacturing concern merely on the ground that it was displaying a fake registration number, it was not a Customs Case. Inordinate delay of a little less than three months in issuing show cause notice by itself is fatal to the prosecution case and a pointer in the direction of mala fide proceedings.--The unexplained inordinate delay of a little less than three months in issuing show cause notice by the respondent, which by itself was fatal to the prosecution case and has many adverse implications for all concerned with this case in the customs heirachy is also a pointer in the direction of mala fide proceedings for the said motives. Where there are relevant documents supporting the claim about the genuineness of the vehicle and its local manufacture and the registration book is issued by the Motor Registration Authority, Lahore, provisions of section 3(1) of the Import and Export (Control) Act. 1950 read with section 16 of Customs Act, 1969 are not attracted and seizure of such vehicle is illegal.--The staff of Intelligence and Investigation (Customs and Excise) Drug Cell Unit, detained a Hino bus displaying registration number, the seizing Agency investigated the case and rejecting the defence of the appellant placed the case before the Collector of Customs. Collector of Customs, Rawalpindi, confiscated the seized Hino-Pak bus, bearing registration No. BRF-7616, under section 156(I)(89) of the Customs Act, 1969 read with SRO 1374(I)/98, dated 17.12.98, after coming to the conclusion that it was brought into Pakistan in violation of the provisions of section 3(1) of the…
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