Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--S. 25---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Amnesty Scheme for regularizing smuggled vehicles on payment of customs duty---Production of vehicle before Customs officials for its proper assessment was condition precedent for availing such scheme---Non-production of vehicle within stipulated period---Dismissal of petitioner's representation by Member (Legal), Central Board of Revenue---Validity---Production of vehicle before Customs officials after presentation of Constitutional petition would be inconsequential as Amnesty Scheme had already expired much earlier---No illegality, infirmity and material irregularity was found in impugned order---High Court dismissed Constitutional petition is limine. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---In this Petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the grievance of the petitioner is that the Member, C.B.R. has misdirected in rejecting his representation for acceptance of customs duty, under Amnesty Scheme, which expired on 30-5-1998. Mr. Raja Muhammad Iqbal, learned counsel for the respondent has submitted that the condition precedent for availing the Amnesty Scheme was that smuggled vehicle shall be produced before the customs officials for its proper assessment; whereafter it shall be regularized on recovery of customs duty in accordance with amnesty scheme. Mr. Raja Muhammad Iqbal submitted that the petitioner has never produced the vehicle before the Customs official during stipulated period in spite of reminders. He has further submitted that the Amnesty Scheme announced on 1998 expired, and the second Amnesty…

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