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AMANULLAH vs The COLLECTOR OF CUSTOMS (APPEALS) Ss — 2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2022 PTD 1360 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
AMANULLAH vs The COLLECTOR OF CUSTOMS (APPEALS) Ss
Subject matter
Civil
Provisions referred to
S. 157; Customs Act

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

AMANULLAH VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.157, 168, 2(s) & 180---Extent of confiscation---Seizure of things liable to confiscation---Smuggling ---Issue of show cause notice before confiscation of goods or imposition of penalty---Scope---Appellant appealed against the confiscation of his vehicle used in smuggling---Validity---Contents of the show-cause notice were not specific in nature nor the seizing agency had complied the proper provisions of law to establish the charge against the appellant---By doing so, the seizing agency/respondent had not discharged the burden cast on them nor shifted it on to the appellant---Prosecution was to establish through the independent evidence that the vehicle was smuggled or brought into the country through unauthorized route or otherwise, unfortunately, the same aspect was never controverted nor any efforts were made---Appellant on the other side had produced evidence along with the registration documents before the competent authority for showing the bona fide possession---Report of Forensic Laboratory was sufficient evidence to observe that the subject vehicle was not tampered nor any replacement of the chassis number was made---Impugned orders were set aside---Charge under S. 157(2) of Customs Act, 1969 having stood established Appellate Tribunal imposed 20% redemption fine and penalty---Appeal was allowed accordingly.

Other judgments reported in 2022 PTD

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