Law: Customs Act, 1969

Section: 181

(a) Customs Act (IV of 1969)--S.181---Personal Baggage and Gift Scheme (Import of Vehicle) Rules, 2000, R.3 (4)---S. R. O. No. 489(1)/2000, dated 17-7-2000---Import Trade and Procedure Order, 2000, para. 15---S. R. O. No.1374(I)198, dated 17-12-1998---S. R. O. No.599(1)l93, dated 17-7-1993-- -Imports and Exports (Control) Act (X= of 1950), S.3(1)-- Constitution of Pakistan (1973), Art.199--- Constitutional petition--­Confiscation of vehicle---Option to pay fine in lieu of confiscation ---Entitlement- -­Declarations of petitioners filed in respect of used imported vehicles were rejected by Assistant Collector being in contravention of R.3 (4) of Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000, without allowing them to get release of confiscated vehicles on payment of fine under 5.181 of Customs Act, 1969---Validity---Scheme for import of vehicles under Transfer of Residence Baggage Scheme as provided under S.R.O. No. 599(1)/93, dated 17-7-1993 had not been discontinued as the same found mention in para. 15 of Import Trade and Procedure Code, 2000, in pursuance of which Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000 were enforced, whereunder import of used vehicles under Transfer of Residence Scheme was allowed--­Mention of S.R.O. No.599(I)l93 in earlier S.R.O. No.1374(1)l98 would not affect the petitioners' right to obtain confiscated vehicles on payment of fine---S. R. O. No.1374(I)/98 issued under S.181 of Customs Act, 1969 was still holding the field, whereunder importer could get the release of vehicle on payment of fine in event of any confiscation order passed for violation of any condition of Personal Baggage and Gift Scheme (Import of Vehicles) Rules, 2000--­ Assistant Collector was legally bound to provide an option to the petitioners for payment of fine in lieu of confiscation, but for having failed to do so, he had not acted in accordance with law and had failed to exercise jurisdiction vested in him---High Court set aside impugned orders and directed the Assistant Collector to release the confiscated vehicles on payment of 10% fine in lieu of confiscation besides prescribed customs duty, levies and taxes. Muhammad…

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