| Case ID |
15cd45a7-34e5-4772-8b75-982290276274 |
| Body |
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| Case Number |
Customs Reference No.27 of 2010 |
| Decision Date |
Mar 15, 2011 |
| Hearing Date |
Feb 14, 2011 |
| Decision |
The Peshawar High Court dismissed the reference application filed by the Additional Collector Customs, Peshawar, challenging the order of the Customs, Federal Excise and Sales Tax Appellate Tribunal. The Tribunal had set aside the order-in-original regarding the confiscation of a vehicle purchased at a public auction, emphasizing the principles of equity and the legal precedents established in prior cases. The court found that the customs authorities had failed to legally justify the seizure of the vehicle despite the production of a valid auction certificate, thereby upholding the rights of the auction purchaser. |
| Summary |
In the case of Customs Reference No.27 of 2010, the Peshawar High Court dealt with the issue of vehicle confiscation by customs authorities despite valid auction certificates. The court examined the principles of law under the Customs Act, 1969, and related statutes. The decision highlighted the importance of due process in customs regulations and the rights of individuals who purchase property at public auctions. It discussed whether the customs authorities acted lawfully in seizing a vehicle that had been auctioned by the District Officer (Revenue) under the Criminal Procedure Code. The ruling emphasized that proper verification of customs duties is essential and that the seizure of vehicles without proper legal basis undermines public trust in governmental functions. This case serves as a significant reference in customs law and the procedural requirements necessary to uphold justice in public auctions. |
| Court |
Peshawar High Court
|
| Entities Involved |
Not available
|
| Judges |
SHAH JAHAN KHAN,
YAHYA AFRIDI
|
| Lawyers |
Moin-ud-Din Hamayun,
Isaq Ali Qazi
|
| Petitioners |
ADDITIONAL COLLECTOR CUSTOMS, PESHAWAR
|
| Respondents |
DAULAT KHAN and others
|
| Citations |
2011 SLD 958,
2011 PTCL 863,
2011 PTD 1433
|
| Other Citations |
2007 YLR 1920,
C.P.L.A. No.4020-L of 2001,
PLD 1977 Lah. 300
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950,
Criminal Procedure Code, 1898
|
| Sections |
2,
16,
3(1),
517,
524
|