Law: Customs Act, 1969

Section: 3

(a) Customs Act (IV of 1969)--Ss.3-A, 3-E [as amended by Finance Act (VII of 2005)], Ss. 25, 26, 80, 156 & 168---Constitution of Pakistan (1973), Art.199--Constitutional petition---Import of "Spraying Lorries"---Conversion into truck chassis---Examination and assessment---Seizure of imported goods after clearance---Petitioner/importer imported used "Spraying Lorries", which were examined and assessed on the basis of valuation fixed by the valuation committee---Petitioner paid customs duties and taxes duly assessed by the appropriate officer of the customs department and said imported consignments were made out of charge/cleared---Later on Intelligence Officer, seized said vehicles on the plea that petitioner had changed spraying mechanism fitted in said Spraying Lorries and converted into truck chassis frames fitted with engine and cab and that such trucks as converted by the petitioner, were not importable under Import Policy Order, 2008---Sprinkler Lorries, which the petitioner had imported, were classified under PCT Heading 8705.9000, whereas truck mounted on chassis with cab, fell under PCT Heading 8706.0000---Customs duty in the former case was more than the import of vehicle under the latter Heading---Importer had to pay additional taxes and duties in case of import of Spraying Vehicle, as such Lorry. was equipped with Spraying System for which the tax was separately leviable---Element of evasion of customs duty and taxes, was not involved in the case, in circumstances---No ban, prohibition or restriction existed under the Import Policy Order 2008-09 for conversion of vehicle into any other shape, like truck, bus or a trailer---Such vehicles, in circumstances were not liable to be seized or detained on the plea of conversion/modification ---Impugned seizure of the vehicles on the basis of their conversion and modification was not justified, more so when those vehicles were importable under the policy without any condition or restriction---Impugned order/action of the authorities qua seizing, detaining the vehicle, was declared as illegal and without lawful authority---Authorities were directed to release forthwith the seized vehicles of the…

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