Watermark
Peshawar High Court 2012 Customs Act (IV of 1969)--- ---Ss. 2(s), 16, 156(1)(8)(89), 168(i) & 196--- Imports and Exports (Control) Act (XXXIX of 1950), S.31

2012 PTD 275

Smuggling---Confiscation of vehicle---
FAZALUR-REHMAN
Appellant
VS
APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE AND SALES TAX, PESHAWAR AND 3 OTHERS
Respondent

Case Laws / Head Notes / Paras

---Smuggling---Confiscation of vehicle---Reference to High Court---Vehicle alleged to be the smuggled one was confiscated---Vehicle in question when seized was found with tampered chassis number---Petitioner had failed to produce any valid document regarding import of said vehicle, by him or by any other person---Petitioner had failed to prove his ownership or import and Appellate Tribunal, after considering all aspects, had rightly dismissed appeal by the petitioner---Reference to High Court was filed against of Appellate Tribunal after about 10 months of impugned order which was time-barred and petitioner could not offer any plausible explanation for such delay in filing reference; reference was not entertainable   on that score alone---No case for interference with the impugne...