KARACHI: A custom appellate bench of High Court of Sindh over turned a judgment by custom appellate tribunal which ordered release of a confiscated vehicle used for smuggling of High Speed Diesel (HSD) against payment of redemption fine. The vehicle was outrightly confiscated as it contained concealed cavity for smuggling of HSD.
The bench was hearing a Special Custom Reference Application filed by Directorate of Intelligence & Investigation, Pakistan Customs through Khalid Rajpar Advocate. The respondent owner of the vehicle was represented by Bacha Zaib Advocate.
Khalid Mehmood Rajpar, counsel for DIT argued that custom appellate tribunal has extended undue and illegal benefit of Section 157(2) of the Customs Act and second provision which has been omitted (under Finance Act 2022) at the time the vehicle was ordered to be confiscated under an Order in Original passed by the Adjudicating Authority. The bench was informed that Show Cause Notice was issued in this matter as well as seizure was made prior to the insertion of this proviso therefore it was not in existence at the time of seizure of goods.
Following is the text of the judgment by the Sindh High Court bench:
Text follows:
SCRA 164 OF 2022 DIT VS SADDAM HUSSAIN