| Case ID |
e053f6bb-a22e-481f-b998-1fea2b200bbb |
| Body |
View case body. Login to View |
| Case Number |
9/CU/IB of 2012 |
| Decision Date |
Jul 17, 2014 |
| Hearing Date |
|
| Decision |
The appeal against the order-in-appeal dated 28-10-2011 by the Collector Customs (Appeals), Islamabad was dismissed. The appellant, Malik Aashiq Hussain, was found to have failed to provide sufficient documentation proving the lawful payment of duties and taxes for the seized Mitsubishi Pajero vehicle. The forensic examination confirmed that the vehicle's chassis number had been tampered with, indicating unlawful importation without payment of due taxes. The Tribunal upheld the original confiscation order, stating that the grounds for appeal were not substantiated, and the appeal was dismissed both on merits and due to limitation. |
| Summary |
In the case concerning the Customs and Excise Appellate Tribunal, the appellant Malik Aashiq Hussain contested the seizure of his Mitsubishi Pajero vehicle, which was found to have a cut and welded chassis. The case revolved around the applicability of the Customs Act, 1969, particularly sections relating to the seizure and confiscation of unlawfully imported vehicles. The tribunal concluded that the appellant could not provide evidence of lawful importation, leading to the vehicle's confiscation. The case highlights the importance of maintaining proper documentation and adherence to customs regulations to avoid penalties and confiscation. This decision is significant for understanding the enforcement of customs laws and the legal repercussions of non-compliance. Keywords: Customs Act, vehicle seizure, unlawful importation, confiscation, customs regulations. |
| Court |
Customs and Excise Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
CHAUDHRY MUHAMMAD TARIQ
|
| Lawyers |
Zafar Mahmood Mughal,
Agha Sabir Hussain
|
| Petitioners |
Malik ASHIQ HUSSAIN
|
| Respondents |
COLLECTOR OF CUSTOMS, MCC, ISLAMABAD
|
| Citations |
2015 SLD 133,
2015 PTD 1214
|
| Other Citations |
2005 PTD 712,
2003 PTD 2594,
2010 PTD 1418
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
16,
17,
168,
193,
194-A
|