Seizure of goods liable to confiscation---Items no importable in used/second hand condition---Import of vehicles by overseas Pakistanis---Scope---Department seized the caravan imported by appellant for being imported in violation of Serial No. 10 of Appendix C of Import Policy Order, 2016 i.e. being used/second hand---Validity---Appellant being an overseas Pakistani was entitled to import a vehicle not more than 5 years old in terms of Para 2 of Appendix E of Import Policy Order, 2016---Embargo provided under Appendix C could not be implemented in case of oversea Pakistanis---Importability of vehicles by overseas Pakistanis fell under Appendix E of the Import Policy Order, 2016 ---Appeal was allowed and the order-in-original was set aside.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2021 | ZAIN UL RAHMAN AND ANOTHER Vs COLLECTOR OF CUSTOMS, MCC, CUSTOMS HOUSE, PESHAWAR AND 3 OTHERS |
Customs Act (IV of 1969) S.168. Import Policy Order, 2016, Appendix C, Sr. 10 & Appendix E, Para. 2 |
Seizure of goods liable to confiscation |