Law: Customs Act, 1969

Section: 16

Customs Act (IV of 1969)--Ss. 16 & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3(i)--­Appeal---Maintanability---Non-duty paid vehicle---Respondent was owner of the vehicle which was the subject-matter of appeal--­Authorities found the same without payment of customs duty---Vehicle was confiscated by the Customs Authorities as the same was an offence under S.16 of Customs Act, 1969--­Appellate Tribunal modified the order and allowed the release of the vehicle subject to deposit of duties and taxes at depreciated value---Validity---Before the purchase of the vehicle by the respondent, the same was sold three times and even record of Excise and Taxation Department did not give rise to any valid and genuine suspicion that the vehicle was not duty paid---No fault was found on the part of the respondent--- Where the Appellate Tribunal did not appear to have acted illegally or arbitrarily, there was no point of law requiring clarification/declaration from High Court---Discretion exercised by Appellate Tribunal did not call for any interference by High Court---Appeal was dismissed in circumstances. Messrs Yousuf Re-Rolling Mills v. Collector of Customs (Appraisement) and another 1986 CLC 77 ref. ORDER SYED ALI ASLAM JAFRI, J.--­The facts in brief giving rise to this appeal filed under section 196 of the Customs Act, 1969 are as under:--- The staff of the Preventive Collectorate seized one Mitsubishi Pajero Jeep bearing Registration No.BB-7270 on 27-10-1998. A show-cause notice, dated 14-12-1998 was issued to the respondents for violation of statutory requirements essential for importing of vehicle into Pakistan in terms of section 3(i) of the Imports and Exports (Control) Act, 1950 as the said jeep was non-duty paid and it was found to be an offence under section 16 of the Customs Act, 1969 punishable under Clauses (9) (77) and (90) of section 156 (i) of the Act. The case was heard by Additional Collector of Customs (Preventive) in his capacity as adjudicating authority and by his order, dated 13-2-1999 he passed an order confiscating above referred vehicle (Pajero Jeep) outrighly. An appeal was filed by the respondent under section 193 of the…

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