| Case ID |
2e234b0f-312b-4bd7-94e4-842107a9a30f |
| Body |
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| Case Number |
Custom Appeal No.2442 of 2001 |
| Decision Date |
Jan 24, 2002 |
| Hearing Date |
|
| Decision |
The Full Bench of the Appellate Tribunal dismissed the appeal concerning the confiscation of a vehicle, which was acknowledged to have smuggled characteristics. The learned D.R. emphasized that since the appellant implicitly admitted to the smuggled nature of the vehicle, the request for its release upon payment of duty and taxes could not be entertained. The appeal was deemed outside the jurisdiction of the Division Bench as it had already been dismissed by the Full Bench. |
| Summary |
This case revolves around the Customs Act of 1969, specifically Section 194, concerning the appeal against the confiscation of goods suspected of smuggling. The Appellate Tribunal Inland Revenue, led by members Mian Abdul Qayyum and Zafar-ul-Majeed, addressed the jurisdictional limits concerning the appeal. The Full Bench had previously ruled on the case, indicating that the appellant's implied admission of the goods' smuggled nature precluded any further appeal. This judgment underscores the importance of compliance with customs regulations and the challenges faced by individuals seeking redress in cases of confiscation. Key aspects include the legal frameworks governing customs, the implications of admitting to smuggling, and the procedural integrity of appeals within the tribunal system. Trending keywords in this context include 'Customs Act', 'smuggling', 'appellate tribunal', and 'legal appeal', which are essential for understanding the nuances of customs law and the legal recourse available to affected parties. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MIAN ABDUL QAYYUM, MEMBER (JUDICIAL),
ZAFAR-UL-MAJEED, MEMBER (TECHNICAL)
|
| Lawyers |
Nemo for Appellant,
Imran Tariq, D.R. for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2003 SLD 505,
2003 PTD 2541
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
194
|