Law:

Section:

(a) Customs Act (IV of 1969)---Ss. 18 & 19---Constitution of Pakistan (1973), Art.185(3)---Levy of customs duty---Purchase of vessels in auction conducted on the direction of High Court in Admiralty jurisdiction---Petitioner being auction-purchaser assailed levy of customs duty on the ground that the vessels were neither imported by the petitioner nor the duty was payable as at the time of purchase, the vessels were Pakistani goods under the control of High Court---Validity---Leave to appeal was granted by Supreme Court to consider, whether the petitioner having purchased two vessels through auction proceedings was liable to pay customs duty as demanded by the Authorities; whether having purchased the ships through auction conducted on the basis of directions issued by High Court, the proceedings in rem operated to extinguish all claim attached to the res and conveyed a valid title to the purchaser free from all encumbrances; whether the notices published in the newspapers regarding auction of those vessels mentioned that they were subject to encumbrances or not, if not then what was its effect on the purchases made by the petitioner; and whether the vessels were purchased by the petitioner as Pakistani goods under the control of High Court. Per Rana Bhagwandas, J.--[Minority view]--- (b) Customs Act (IV of 1969)--- ----Ss. 18 & 19---Constitution of Pakistan (1973), Art.185(3)---Levy of customs duty---Purchase of vessels in auction conducted on the direction of High Court in Admiralty jurisdiction on 'as is where is' basis---Petitioner being auction-purchaser assailed levy of customs duty on the ground that the vessels were neither imported by the petitioner nor the duty was payable as at the time of purchase, the vessels were Pakistani goods under the control of High Court---Validity---After the vessels had been taken over by the High Court in the exercise of its admiralty jurisdiction, the goods had not become Pakistani goods, therefore, the demand for payment of duty by Customs Authority was legal and justified---Vessels registered in foreign countries come to Pakistani ports for discharge' of goods and/or passengers and the very moment they sail…

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