Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 17, 19, 156(1)(8)(89) & 194-A---Import of vehicle by Foreign Diplomat---Sale in open market---Exemption from import levies---Claim for---Confiscation of vehicle---Appeal to Appellate Tribunal---Appellants were purchasers of a vehicle which was imported by Foreign Diplomat and said vehicle was released free of import levies under provisions of Federal Government's Notification No. S.R.O. 506(I)/88 dated 26-6-1988--Diplomat under said Notification, though was entitled to enjoy exemption from import levies on his imports during his stay in Pakistan, but such imported goods were not saleable in open market before passing of five years---Sale of such goods before expiry of said period was permissible only after obtaining necessary permission from competent Authority as envisaged by said Notification---Vehicle in dispute was sold in open market after its import without payment of import levies and without obtaining necessary permission from Federal Government in violation of provisions of said Notification---Said vehicle was also got registered in names of appellants/purchasers by making a false representation and consequently same were confiscated---Appellants had claimed that they were bona fide purchasers of vehicle in question and it was not in their knowledge that same were being sold on a false representation by committing fraud and cheating---Appellants prayed for release of seized vehicle---Authority did not agree with point of view of appellants and confiscated vehicle holding that appellants were part of the affair---First requirement under said Notification was that goods imported and enjoying exemption from import levies were not saleable or disposable otherwise except with prior consent of Federal Government---Other restriction under said Notification was that within two years of importation, goods were not saleable in the open market---None of said conditions were ever met by importer of said vehicles and same were sold in open market by selling vehicles registered through mis-representation---Appellants must have shown due care and vigilance before purchase of said vehicle and where ownership of vehicle happened…

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