| Case ID |
0864d946-59a2-40a4-ae1e-c9c19c138b71 |
| Body |
View case body. Login to View |
| Case Number |
Civil Petition for Special Leave to Appeal No. 135 |
| Decision Date |
May 16, 1979 |
| Hearing Date |
|
| Decision |
The court upheld the decision of the Collector, Central Excise and Land Customs, Peshawar, which confiscated the petitioner’s car due to non-payment of duties and the car being unlawfully imported. The court found that the petitioner failed to demonstrate lawful importation, thus justifying the imposition of a redemption fine and payment of taxes. The High Court's rejection of the petitioner’s arguments regarding the illegality of seizure and the lack of substantial evidence was also affirmed, emphasizing the burden of proof lay with the petitioner. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue addressed the seizure of a Mercedes Benz car purchased by the petitioner, Muhammad Jamil, from Muhammad Ashraf. The car was seized by police due to concerns about its lawful importation under the Customs Act, 1969. The case revolved around the interpretation of the Customs Act and the Imports and Exports (Control) Act. The tribunal found that the Customs authorities acted within their rights to impose penalties and fines, as the petitioner could not prove that the car was imported lawfully. The ruling emphasized the importance of compliance with import regulations and established legal precedents regarding the burden of proof in customs cases. This case highlights critical issues in customs law, including the implications of non-compliance and the responsibilities of importers, making it a significant reference for future cases involving contraband goods and customs regulations. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
G. Safdar Shah,
Karam Elahee Chauhan
|
| Lawyers |
Muhammad Jamil,
M. Qasim Imam
|
| Petitioners |
Muhammad Jamil
|
| Respondents |
3 others,
Collector, Central Excise & Land Customs, Peshawar
|
| Citations |
1980 SLD 133,
1980 SCMR 114
|
| Other Citations |
P L D 1975 Kar. 482,
P L D 1979 Kar. 68,
1980 SCMR 154
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
156,
171,
187,
3(1)
|