COLLECTOR OF CUSTOMS, MULTAN vs CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss — 2021 PTD 172 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 172 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MULTAN vs CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss
Subject matter: Criminal

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS, MULTAN VS CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss.168 & 196---Seizure of things liable to confiscation---Findings of fact---Scope---Department intercepted a vehicle on the suspicion that it was smuggled and duty and taxes leviable thereon were not paid---Adjudicating authority confiscated the vehicle vide order-in-original and appeal filed against the same was dismissed---Appellate Tribunal allowed the appeal on the ground that the respondent had not claimed the said vehicle to be registered with concerned Motor Registration Authority, which Authority had refused to recognize the vehicle as registered rather the vehicle was registered with Motor Registration Authority at another District which Authority had not only confirmed the registration number but had also confirmed the genuineness of the registration and identity of the vehicle---High Court observed that such being findings of facts did not give rise to any question of law---Reference was dismissed.

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