MUSHTAQ HUSSAIN vs The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Ss

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MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Ss. 157 & 180---Extent of confiscation---Scope---Phrase "shall also be liable to confiscation" used in S. 157(2) of Customs Act, 1969, does not mean liable to confiscation automatically---Discretion given to the authority to confiscate the goods or vehicle must be exercised on sound judicial principles---If the words "liable to confiscation" give a discretion to the confiscating authority to deprive a person of his property, then this discretion must be exercised upon the principles of natural justice; that is to say, the person sought to be deprived of the property must be given notice to show cause and he must be provided adequate opportunity of putting forward his point of view and the same must receive due consideration. Head NotesCase Description Citation Name: 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Proper place of procedure in any system of administration of justice is to help and not to thwart rights of the people. Head NotesCase Description Citation Name: 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Ss.2(s) & 16---Smuggling---Scope---Smuggling means bringing into or taking out of Pakistan in breach of any prohibition or restriction or evading payment of customs duties and taxes. Head NotesCase Description Citation Name: 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD S.17---Detention, seizure and confiscation of goods imported in violation of S.15 or S.16---Scope---No person should be deprived of his property by way of penalty unless it is clear that he is in some measure responsible for assisting or furthering the commission of the offence committed and no innocent person should be unjustly punished or deprived of his property. Head NotesCase Description Citation Name: 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Equity is the soul of the law in dispensation of justice. Head NotesCase Description Citation Name: 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MUSHTAQ HUSSAIN VS The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Ss.2(s), 16 & 177---Smuggling---Restriction on possession of goods in certain areas---Scope---Appellant assailed order-in-original passed by Collector of Customs (Adjudication) whereby his vehicle was confiscated for being smuggled---Contention of appellant was that he was a subsequent purchaser of vehicle from open market after verification of its legality---Validity---There was no indication that the appellant was involved in the act of smuggling---Nothing was available on record to show collusion between the appellant and the owner of smuggled goods---Vehicle was not intercepted in an area notified under S. 177 of the Customs Act, 1969---Vehicle in question was purchased by the appellant after due verification set forth under S. 25 of the Provincial Motor Vehicles Ordinance, 1965---Subject vehicle was more than 15 years old and the import record could not be obtained after lapse of period of more than 10 years---Department was directed to release the vehicle unconditionally to the appellant---Appeal was allowed. Head NotesCase Description

MUSHTAQ HUSSAIN vs The ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD Ss — 2023 PTD 778 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

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