Law: Customs Act, 1969

Section: 16

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Ss. 9 & 2(3)---Jurisdiction, functions and power of the Federal Tax Ombudsman---Whenever maladministration is alleged independent of the controversy in the matter, there will be no bar to jurisdiction of the Federal Tax Ombudsman to investigate into the allegation of maladministration irrespective of the fact that a remedy under the statute has been provided---Whenever maladministration is alleged and proved, then the Federal Tax Ombudsman can give recommendations and findings which may even affect the merits of case. 2002 PTD 2984 rel. (b) Customs Act (IV of 1969)--- ----S.16---S.R.O. 634(I) of 2004---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Power to prohibit or restrict importation and exportation of goods---Confiscation of vehicle---S.R.O. 634(I) of 2004 was made the basis for confiscation of vehicle---Since the vehicle in question was 1993 Model which was registered in February, 1994, therefore, the S.R.O. issued in 2004 could not have been applied. (c) Interpretation of statutes--- ---All official acts are presumed to have been done in accordance with law and under authority vested in this regard unless contrary is proved. (d) Customs Act (IV of 1969)--- ---Ss. 16, 32(2)(3), 156(1), Cl. (89)(90), 168(2), 180, 186, 187 & 211---Import Trade and Procedure Order, 2004, Appendix-C, S.No.10---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Power to prohibit or restrict importation and exportation of goods---Confiscation of vehicle/car after ten years of its registration with Motor Registration Authority due to non-production of its import documents---Validity---Presumption was that vehicle was registered by Motor Registration Authority under valid documents required for registration of vehicle--Department did not challenge the genuineness of the registration book---Complainant was in possession of the vehicle under the valid registration book issued by the Motor Registration Authority under the law---Complainant, who was the sixth purchaser of vehicle, had produced valid registration book which was…

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