Case Details

Citation(s)
2000 SLG 599 2000 SLD 599 2000 PLD 62 2000 PTCL 445
Lahore High Court
Civil Appeal No.24 of 1999, decision dated: 22-04-1999
IHSAN-UL-HAQ CHAUDHRY, JUSTICE RAJA MUHAMMAD KHURSHID, JUSTICE
Shahid Azeem, Advocate.

NOOR BAT KHAN

VS

CUSTOMS, EXCISE and SALES TAX APPELLATE TRIBUNAL and 2 others

Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)--S. 194-B --- Confiscation of a bus used in transportation of contraband narcotics and ammunition---Accused was the owner of the bus, though he was not found inside the vehicle at t ' he time of raid, but on the statements of the arrested driver and cleaner he was linked with the offence --- Recovered narcotics goods and the ammunition were artfully concealed in the specially designed cavities in the bus --- Nothing was available on record to show that those cavities were not prepared at a workshop under the supervision of the appellant and his co-accused --- Effect --- Wher6 the appellant was clearly linked with the nefarious and illegal transportation of drugs and ammunition, the orders of the Customs Authorities and that of Appellate Tribunal called for no interference by High Court. Muhammad Jan and another v., Deputy Collector of Customs and 2 others PLD 1988 Lah. 177 and Haji Abdul Razzak v. 'Pakistan through Secretary, Ministry of Finance, Islamabad and another PLD 1974 SC 5 ref. ORDER In this appeal the orders passed by the Additional Collector Customs, Lahore dated 30-6-1997, Collector Customs, Central Excise, Sales and Taxation, Central Zone, Lahore dated 25-94997 and Customs Tribunal dated 4-2-1999 have been challenged on the ground that adjudicating officers in, the impugned orders did not attribute any allegation against the owner of the bus; that the owner of the bus has wrongly been deprived of his vehicle being the only source of livelihood for hi& family members and as such is confronted with hardship; that the outright confiscation of the bus in question was not approved in another case by the Collector Customs (Appeals), which was directed to be released; that the bus had no nexus with alleged offence; that the appellant is not directly involved in the transportation of the Contraband Narcotics (Drugs) and Ammunition; that. the vehicle in I question being of public carrier could not be confiscated till it was found that it had been knowingly and intentionally used for the transportation of the contraband goods. 2. In the light of the above submissions, it was prayed that the impugned orders be set aside. and the…
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