| Case ID |
2682366a-cf8d-44dc-9b73-aca10b8acd41 |
| Body |
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| Case Number |
C. A. No.2351/LB of 2001 |
| Decision Date |
Feb 08, 2002 |
| Hearing Date |
Jan 31, 2002 |
| Decision |
The Appellate Tribunal set aside the order of confiscation of the Hino Oil Tanker, determining that the vehicle was locally assembled and thus not subject to confiscation under the Customs Act. The Tribunal directed that the confiscated vehicle be released to its lawful owner without any conditions. The imposition of a penalty was deemed uncalled for, as there was no evidence supporting the claim that the vehicle was of foreign origin or had been smuggled into the country. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue reviewed the confiscation of a locally assembled Hino Oil Tanker based on claims of non-duty payment. The Tribunal found that the evidence provided by Hinopak Motors Limited confirmed the vehicle's local assembly, negating any claims of smuggling or foreign origin. The decision emphasized the importance of verifying the authenticity of vehicle documents and the necessity of releasing vehicles certified as locally assembled to avoid undue hardship to their owners. This case highlights key aspects of the Customs Act, specifically concerning the legality of vehicle confiscation and the procedural obligations of customs authorities. Keywords include Customs Act, vehicle confiscation, smuggling, local assembly, and legal representation. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MIAN ABDUL QAYYUM (JUDICIAL),
ZAFAR-UL-MAJEED (TECHNICAL)
|
| Lawyers |
Muhammad Aslam Babar for Appellant,
Imran Tariq, D.R. for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2004 SLD 746 = 2004 PTD 1046
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
157
|