COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs MUHAMMAD ISMAIL Ss — 2023 SCMR 1319 SUPREME-COURT

Case information

Citation: 2023 SCMR 1319 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs MUHAMMAD ISMAIL Ss
Subject matter: Tax & Customs
Provisions referred to: 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

COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS MUHAMMAD ISMAIL Ss. 157, 168 & 180--- Vehicle used in smuggling--- Vehicle, confiscation of---Legality---Non-issuance of show cause notice to the owner of the vehicle---Effect---Present case related to the confiscation of vehicle and admittedly no show cause notice was issued to the owner of vehicle despite the disclosure of his name in the inventory memo, rather the show cause notice was issued to the driver of the vehicle and owner of the smuggled goods---Penal action was taken against the owner of vehicle without complying with the requisite formalities envisaged under section 180 of the Customs Act, 1969---Principles of natural justice required that the delinquent should be afforded a fair opportunity to converge, give explanation and contest it before he was found guilty and condemned---Seized vehicle had rightly been released unconditionally by the Appellate Tribunal and the High Court---Petition for leave to appeal was dismissed and leave was refused.

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