Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32, 154, 171 & 187---Constitution of Pakistan (1973), Art.199---Constitutional petition---Smuggled vehicle---Ownership--proof---Customs authorities seized vehicle of petitioner as the same was alleged to be a smuggled vehicle---Petitioner produced registration book of the vehicle and produced three letters issued by Pakistan Coast Guards showing purchase of the same in auction---Validity---Merely filing of registration book without showing payment of consideration to Pakistan Coast Guard did not itself constitute a valid document of ownership of vehicle---Any transaction of sale had to be fully supported by further documents more particularly of payment of consideration amount to Pakistan Coast Guards from whom the vehicle was said to have been purchased---In absence of challan showing depositing of consideration amount of vehicle, its mere registration did not constitute valid ownership of the vehicle---Pakistan Coast Guards denied having sold or auctioned vehicle in question and labelled the letters relied upon by petitioner as forged and fabricated---Petitioner did not file any counter/rejoinder affidavit to such stand of Pakistan Coast Guards---Plea of customs authorities that the vehicle was a smuggled one also remained Undisputed, therefore, the vehicle was not bona fide owned or purchased by petitioner---Vehicle in question was smuggled one, therefore, Customs authorities were justified in confiscating and impounding the same---Customs authorities issued notice under S.171 of Customs Act, 1969, but petitioner avoided to receive the same---High Court declined to interfere in the order passed by Customs authorities--Petition was dismissed in circumstances. Iftikhar Ahmed v. Secretary Revenue Division 2003 PTD 1739; Shehzad Ahmed Corporation v. Federation of Pakistan 2005 PTD 23 and Collector of Customs Sales Tax and Central Excise Customs House Quetta v. Nematullah 2003 PTD 2118 ref. JUDGMENT GULZAR AHMED, J.---The petitioners have filed this petition in which following prayer is made: (i) Declare that the seizure of Petitioner No.1's vehicle Toyota Hilux Surf, bearing Registration No.BC-4768, Model 1998, 2982 CC, Engine…

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