| Case ID |
ed1b98eb-3d01-4ba2-8c05-93224075f70c |
| Body |
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| Case Number |
Customs Appeals Nos.K-342 and K-343 of 2004 |
| Decision Date |
Jan 10, 2005 |
| Hearing Date |
|
| Decision |
The appeals were dismissed as the appellants, who purchased a vehicle imported by a Foreign Diplomat, failed to adhere to the regulations set forth in the Customs Act and the corresponding notification that exempted import levies. The Tribunal found that the vehicle was sold in the open market without obtaining necessary permissions and was registered under false representations. The appellants' claims of being bona fide purchasers were deemed insufficient due to their lack of due diligence and the fraudulent nature of the transaction. The legal principle that fraud vitiates everything was applied, concluding that the rights stemming from such a transaction are not recognized by law. |
| Summary |
In the case of Customs Appeals Nos.K-342 and K-343 of 2004, the Appellate Tribunal dealt with the complexities of customs regulations concerning the importation and sale of vehicles by foreign diplomats. The case centered on the appellants' purchase of a vehicle that was imported by a diplomat and subsequently sold in violation of established customs laws. The Tribunal emphasized the importance of compliance with legal requirements, particularly the notification that prohibited the sale of such vehicles in the open market without prior consent from the Federal Government. The decision underscored the legal doctrine that any rights acquired through fraud are void, reinforcing the necessity for purchasers to exercise due diligence when acquiring property that may have legal encumbrances. This case serves as a critical reminder for individuals engaged in transactions involving exempt goods to ensure adherence to applicable laws to avoid potential confiscation and legal repercussions. |
| Court |
Appellate Tribunal
|
| Entities Involved |
Customs Department,
Foreign Diplomat
|
| Judges |
ZAFAR IQBAL (MEMBER TECHNICAL),
SULTAN AHMED SIDDIQUI (MEMBER, JUDICIAL)
|
| Lawyers |
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| Petitioners |
|
| Respondents |
|
| Citations |
2005 SLD 621 = 2005 PTD 1331
|
| Other Citations |
Derry v. Peek (1889) 14 App. Cas. 337
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
17,
19,
156(1)(8)(89),
194-A
|