Supreme Court of Pakistan
2009
THLN 1004
2009 PTD 77
Laws Cited
Sections

Ch. MAQBOOL AHMED

VS

CUSTOMS, FEDERAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL and 3 others

Petitioner(s) by:
Respondent(s) by:
Present: SARDAR MUHAMMAD RAZA KHAN AND M. JAVED BUTTAR, JJ
ORDER

M. JAVED BUTTAR, J.-Additional Collector Customs, Sales Tax and Federal Excise (Adjudication), Multan vide his Order-in-Original No.5 of 2006, dated 19-1-2006 ordered outright confiscation of the vehicle which was recovered from the petitioner's possession, under clause 89 of section 156(1) of the Customs Act, 1969 read with S.R.O. No.574(I)/2005, dated 6-6-2005. Collector (Appeals), Customs, Sales Tax and Federal Excise, Multan vide his Order-in-Original No.193 of 2006, dated 1-3-2006 dismissed petitioner's appeal. Customs, Federal Excise and Sales Tax Appellate Tribunal, Bench II: Lahore vide its judgment, dated 27-3-2007 dismissed the petitioner's appeal. In the Customs Reference Application No.7 of 2007 of the petitioner, amongst other following questions were proposed:--"(i) Whether the learned Appellate Tribunal erred in law by holding that applicant's vehicle may not be released against duty and taxes?(ii) Whether the learned Appellate Tribunal has fallen in error that he cannot...